Пріоритети податкової політики соціально-економічного розвитку територіальних громад

Abstract

The article formulates the priorities of the tax policy of socioeconomic development of territorial communities under the influence of endo- and exogenous factors of its implementation. In the course of the study, general scientific and special research methods were used: analysis and synthesis, the method of causal analysis, methods of systematization and logical generalization, as well as the method of SWOT analysis. Their application made it possible to identify and systematize the problems of implementation of tax policy in the context of ensuring the socioeconomic development of territorial communities in Ukraine, taking into account the regulatory, organizational, economic, managerial and regulatory aspects. The method of SWOT analysis identifies obstacles and opportunities, weaknesses and strengths of the implementation of tax policy aimed at the development of individual territories of the country. According to its results, the priorities of the tax policy of socioeconomic development of territorial communities are determined. It is proposed that the implementation of these priorities of the tax policy of socioeconomic development of territorial communities of Ukraine, taking into account its administrative-territorial structure and differences in the natural-resource, production-sectoral and socioeconomic provision of individual territories, should take place primarily at the local level, which will help to form «development centers», the economic growth of which, according to the principle of diffusion, will spread to the regional and national levels. It is expected that the identified priorities will help to improve the existing tax policy, contributing to increasing the tax potential of budgets of cities, the formation of a business environment, and improving the tax culture both at the level of the population and at the level of competent local authorities, as well as the growth of social awareness and participation in the economic development of territorial communities.