ОБРИСИ ЗМІНИ ПАРАДИГМИ ПОДАТКОВОЇ ПОЛІТИКИ УКРАЇНИ

Abstract

The relevance of the research topic is due to the absence in Ukraine of an institute of tax, which should have a Серія Економіка. Випуск 1(13) 211 philosophy of creation, formation of a new paradigm of tax policy development taking into account the consequences of the current global crisis. The purpose of the study is to clarify the question of what analogous tax policy model with which type to choose for Ukraine to build a tax institute in the context of a further development paradigm. The general philosophical method, deductive method, method of comparative analysis, analogies, generalization have been used to obtain the results of the study. Analogical models of tax policy have been considered in the article: maximum tax policy model (fiscal and fiscal-redistributive type), the result of application is increase of tax burden on economy and population; model of the minimum tax policy (regulatory and fiscally-competitive type), the result of which is a decrease in budget revenues, a reduction in public investment, and a significant reduction in social expenditures; model of a reasonable tax policy (fiscal-regulatory type), the result of application is finding a compromise between the implementation of fiscal, regulatory and distributive (social) functions of taxes, a significant amount of social spending. It has been determined which countries in which economic situations used an analog model. It has been established that events in the world and in Ukraine will force our country to look for a new model of tax policy and to build on it a new tax system. It has been substantiated that Ukraine for the period of overcoming the consequences of the crisis should build the tax system on the basis of an analogous model of maximum taxes with the use of fiscal and redistributive type of tax policy, which will provide a high level of social expenditures and significant public investment in the economy, will provide significant social leveling in society, which in turn will entail high progressive income and property taxes. The practical implications of the findings are that they can be used to set up a tax institute in Ukraine and develop an effective state tax policy. This topic has the prospect of research on improving the taxation mechanism to provide the citizens of the country with the necessary public goods. Key words: tax institute, public goods, tax policy, analog model of tax policy, maximum tax policy model, minimum tax policy model, reasonable tax policy model, type of tax policy.