ДОКТРИНА СОЦІАЛЬНИХ ОРІЄНТИРІВ ПОДАТКОВОЇ ПОЛІТИКИ В УМОВАХ ДЕМОКРАТИЧНИХ ТРАНСФОРМАЦІЙ СУСПІЛЬСТВА

Abstract

Formulation of the problem. The redistribution of labor results in any society is carried out through the tax system, therefore the question of morality perception of functioning of the tax system society is requires certain discussions, explanations of the existent files of consideration to the processes of socialization the tax policy in the conditions of democratic transformation of Ukrainian society. A research purpose is grounded the doctrine of choice the social reference-points of tax policy, what is coming from the modern requirements of democratic transformations in Ukraine. The object of research is the tax system of Ukraine, which constantly is founding in the stage of reformation and alterations in the process of the budgetary planning and attempts to execute the requirements of foreign investors. Methodological basis of research became the methods and principles of scientific cognition the general and special methods and receptions which are used in the process of ground the choice of social reference-points for forming of doctrine of tax policy. Including the methods of systematization and generalization are used for the analysis of the existent system of taxation in Ukraine; inductions and deductions - for the ground of construction of the social oriented doctrine of tax policy; the between disciplinary analogy - for the evaluation of indexes and taxes on which must be oriented tax politicians in the conditions of democratic transformations of society. The hypothesis of research became position that strengthening of social role of taxes is the mortgage of development the democratic society. And this is means that basic form of providing the policy of social aspiration in the state must become the tax system at a self-weighted formed. The statement of basic materials. It is well-proven that the doctrine of tax policy must assist a purposeful socio-economic forward movement on principles of balanced the interests of all members of society and systematization of tactical and strategic tasks in relation to reformation of Ukrainian tax system. By basic social reference-points in taxation must come forward: profit of physical persons, capital duties in all its material and non-material forms, differentiation of tax value-added and introduction of wide spectrum of excises. Originality and practical significance of the research. By basis the development of doctrine the tax policy is founded a public agreement, which shows by itself the set of scope rules with determination of responsibility all members of population. Such approach will allow attaining a consensus in civil society. Directions of socialization the processes of taxation are offered the applied value and allow to send community development in a democratic way, based on respect to the human, to freedom of his choice in public life and way of thinking and allow to regulate socio-economic conflicts in society. Conclusions of the research. The conducted research are allowed to formulate the row of important conclusions, in relation to the choice of concrete social reference-points, which in further will help correctly to place accents in the choice of objects and base of taxation, to mark those, which brake development of separate territories, to come in the state of repressiveness results and to create socio-economic tension in society.