The Adaptive and Coherent Institutional Architectonics of Tax Regulation

Abstract

It is determined that insufficient attention has been paid to the disclosure of the content of the adaptive and coherent institutional architectonics of tax regulation, and, therefore, this direction of scientific and practical research is relevant. It is proved that the adaptive and coherent institutional architecture of tax regulation is based on the system of tax regulation ensuring the adequacy and connection of regulatory measures with the economic and social development of a country by achieving and maintaining the most optimal relationships between the elements of this system. The adaptability and coherence of institutional architectonics of tax regulation in the process of implementing the Strategy of Sustainable Development “Ukraine — 2020” is revealed. The consequences of the imbalance in the development of institutional architectonics of tax regulation and examples of institutional gaps are shown. The effect of attractors and repellers on business and the development of institutional architectonics of tax regulation is disclosed. The analysis of institutional indicators of attractors and repellers of the current tax regulation policy is carried out taking into account the geopolitical position of Ukraine in the context of international tax competition.

Keywords

• taxes
• taxation
• tax regulation
• architectonics
• social and economic development