Theoretical and methodological principles of tax regulation of the development of territorial communities in Ukraine

Abstract

It is emphasized in the article that in the process of forming tax regulation of socio-economic development of territories in Ukraine is a key place belongs to a clear system of scientific and methodological support. It is proposed to choose a systems approach as the methodological basis of the study, which consists in using the fundamental methodological concept of the system as a single abstract reflection of the objects of reality; identification of key determinants, properties, features and trends of the system; interpretation of the researched problem as a conceptual system. It is established that the study of tax regulation of socio-economic development of territorial communities is an element of the general system of state management of national economy, closely related to the processes of transformation of administrative structure, financial decentralization and improvement of socio-economic indicators of society in Ukraine at the municipal level. The peculiarities, principles and approaches of scientific knowledge inherent in the system method are revealed. The key directions of research of tax regulation of social and economic development of territorial communities in Ukraine are formed. Using the system method, a conceptual model of tax regulation of socio-economic development of territorial communities in Ukraine as a set of interrelated elements of influence on the economic system at the level of a separate territory, including: purpose, objects and subjects of taxation, principles and process of taxation as a financial instrument for socio-economic development of territories. It is proposed to consider tax regulation taking into account: national priorities of socio-economic development of the country; resource opportunities, industry-production, geographical-territorial, socio-demographic and other features of territorial communities; coherence of interests of state and local budgets; ensuring financial self-sufficiency of local self-government; certainty of the direction of development of the tax system, starting from the level of territorial communities.