Tax Mechanism as a Financial and Managerial Category

• Main Author: Viktor Synchak
• Format: Article
• Language: deu
• Published: Institute of Accounting and Finance 2020-04-01
• Series: Облік і фінанси
• Subjects: distributive relations; redistributive relations; methods of tax regulation; tax instruments; elements of tax mechanism; forms of tax mechanism; financial mechanism; budgetary mechanism; tax mechanism
• Online Access: http://www.afj.org.ua/pdf/733-podatkoviy-mehanizm-yak-finansovo-upravlinska-kategoriya.pdf

The purpose of the article is to deepen the essence of the tax mechanism as a financial and managerial category, which has its own components and interrelations with the tax policy and tax system under the conditions of fiscal and regulatory impact on distribution relations. The versatile approaches of scientists to the disclosure of the category “tax mechanism” were revealed. The differences in the scientific approaches to the purpose of the tax mechanism were shown. Emphasis is placed on the expediency of isolating the specific purpose of the tax mechanism.The role of the tax mechanism in ordering the distribution relations at the stage of primary and secondary distribution has been clarified. The scientific approaches to the construction of the tax mechanism were presented. The elemental approach and the instrumental approach in the tax mechanism construction were distinguished. The sequence of formation of components of the tax mechanism and their influence on distributive relations were traced. Author proposes to consider the tax mechanism as a financial and managerial category. The category “mechanism” and the sequence of its application in financial science were characterized. The relationship between the tax mechanism and the financial mechanism was shown. The importance of tax optimization in the implementation of the fiscal and regulatory functions of taxes was argued. The relationship between management and tax functions was analyzed. The necessity to combine management and tax functions in determining the tax mechanism has been proved. The essence and selection of tax regulation methods for their implementation in the tax mechanism were characterized. Classification groups of tax methods and tax instruments have been identified. Algorithm of tax policy implementation through tax mechanism and tax system has been formed. The basic components of the tax mechanism have been determined. The author defines the tax mechanism and justifies its advantages.