№ 10/2015

Fìnansi Ukr. 2015 (10): 90–103

TAX POLICY

SHVABIY Kostiantyn ¹

¹The University of the State Fiscal Service of Ukraine
OrcID ID : https://orcid.org/0000-0002-4837-391X

Theoretical approaches to formation and implementation of the state tax policy

The article is devoted to research of theoretical bases of forming and implementing the tax policy. It is shown that the basis of the mechanism of formation and political decision-making in the area of tax policy is a process of social choice mechanism based on detection of social priorities, democratic voting procedures and technologies. This is because the parameters of tax fairness acquire specific content only relying on democratic procedures for making and receiving the results of social choice. In order to achieve a controlled impact of tax policy on socio-economic system an important condition is a creation of policy in accordance with certain principles that are disclosed in the paper. It is formulated a new definition of tax policy as a set of single-minded subjective decisions of policy-makers, which meets established objectives, principles and criteria. It is also shown that the economic analysis, conclusions and recommendations which are used to support policy making in the field of taxation, should take into account, in addition to traditional transaction costs of tax (distortion, administration, compliance costs), costs of the process (political costs) and hidden benefits of lobby groups (rent seeking costs). The latest one can often exceed the amount of other mentioned costs caused by taxation.

Keywords:tax, tax policy, theory of public choice, political process, political costs, interests, priorities, legitimacy, institutional congruence

JEL: H00, H20

SHVABIY K. . Theoretical approaches to formation and implementation of the state tax policy / K. . SHVABIY // Фінанси України. - 2015. - № 10. - C. 90-103.

Article original in Ukrainian (pp. 90 - 103)

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