Taxes in the institutional system of the modern economy

Yefymenko, T.I. (2011). Taxes in the institutional system of the modern economy. NAS of Ukraine, Institute for Economics and Forecasting. Kyiv [in Ukrainian].

ISBN 978–966–02–6277–5

Taxes are investigated as an institution of public life in the context of the development of the global and national institutional environment. Their essence as an economic category is revealed, systemic links between the taxation sphere and the reproductive system, as well as its elements, are revealed. On the basis of theoretical generalizations, the modern classification of taxes is provided, their main types are analyzed. The history and experience of anti-crisis tax regulation of economic development in market economies are highlighted. The necessity and functions of the state in the fiscal regulation of economic activity are substantiated, the goals, principles and means of tax regulation of economic development are defined, strategic conceptual principles and legislative proposals for the tools of implementation of the country's tax policy have been developed.

For scientists, employees of state institutions, teachers and students of economic specialties, as well as for a wide range of readers who are interested in the problems of taxation, finance, budgeting.