Bìznes Inform (Feb 2018)
The Formation and Development of the Institutional Architectonics of Tax Regulation
Abstract
The formation and development of the institutional architectonics of tax regulation as a component of the institutional development of the country’s socio-economic system is disclosed. The current institutional architectonics of tax regulation of socio-economic development of the State is defined. The institutional interrelations in the tax regulation are analyzed taking into consideration the changes in the financial-economic situation and the geopolitical situation of Ukraine. It is proved that formation and development of the institutional architectonics of tax regulation should be based on adaptability and coherence with all components of the institutional system of socio-economic development of the country. The current national tax regulation is seen as an important element of supranational and international regulation, an integral instrument of the policy of the institutional regulation of socio-economic development of the country as a constituent part of the international institutional regulation. An analysis of institutional trends of development of regulatory potential of tax and customs payments at formation of revenues to the consolidated budget of Ukraine and to the State budget of Ukraine in 2015–2017 was carried out.
