MECHANISMS OF TAXATION IN THE CONDITIONS OF ECONOMIC CYCLICALITY
Abstract
The article is devoted to the disclosure of the essence of the system of formation and implementation of taxation mechanisms in the conditions of economic cyclicality. In the conditions of economic cyclicality, it is necessary to adapt tax regulation measures to macroeconomic dynamics, thus ensuring the positive impact of taxation mechanisms on the socio-economic development of the country. It is important to disclose the economic essence of tax regulation aimed at ensuring the most optimal relationship between the relevant elements of tax architecture. There is a need to improve the system of formation and implementation of taxation mechanisms in the conditions of economic cyclicality, provisions for strengthening the tax and budget security of the state as a tool for ensuring sustainable development of the country, methodological principles for assessing the effectiveness of fiscal policy in the conditions of economic transformation. Modern tax policy is an important mechanism in the system of regulation of economic cycles. The use of this institutional mechanism ensures the adequacy and effectiveness of tax regulation measures to both internal and external changes in the social and economic environment, thus balancing the socio-economic development of the country. The object of tax regulation is economic and social relations, and the formation and development of tax relations takes place under their influence. It is important to increase the level of adaptation of taxation mechanisms to economic cyclicality, institutional transformations of the financial system, exogenous and endogenous economic environment. In the context of economic transformations, in order to increase the efficiency and effectiveness of tax regulation, an important task is the transition from the situational nature of its implementation (prompt response to changes in the macroeconomic situation) to the perspective (taking into account the cyclical nature of the socio-economic development of the country).
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