TAX POLICY: ESSENCE, PURPOSE, OBJECTIVES AND PRINCIPLES

Abstract

The article is devoted to the conceptual foundations of the tax policy of the state. In the course of the analysis of existing interpretations of the term «tax policy», several approaches have been identified that explain this definition, and the author’s concept has been formulated. The paper concludes that tax policy is not static, it is dynamic, since the ongoing facts of economic life change the conditions in which economic entities operate, which provokes the actualization of tax policy by the state. The conceptual provisions of the tax policy proposed in the article are aimed at enriching its theory and practice of formation and implementation.