ДЕРЖАВНИЦЬКА СУТНІСТЬ ЕКОНОМІЧНОЇ ПРИРОДИ ПОДАТКІВ

Abstract

The article deals with the problem of connection between the state and taxes. and how the economic nature of taxes implements itself in the management of the state. The tax has a dual nature. On the one hand, it is an economic component of the economy, on the other hand, it is a component of public power. This feature determines the place it occupies in a social order. In terms of the economy, the tax is a burden that is alien to the reproduction process, because it removes the funds from normal functioning and constrains the development of the economy, but, on the other hand, it ensures the fulfillment of the public functions that are necessary for society, and therefore it is a good thing for it. Tax is the income of the state from its participation in social reproduction by freeing up part of the additional income of society. Modern economic processes have a significant effect on social relations. Traditional approaches to the regulation of financial and economic activity have exhausted themselves, which leads to significant shocks in socio-economic life. This in turn requires state measures to stabilize and sustainably develop the economy. This task lies in full with public administration, which should strengthen the effectiveness of its management functions in the economic sphere. In this direction, tax is a significant potential as a regulator of economic activity. The problem of state regulation in modern conditions essentially affects the economy and society. The existing tax system is one of the most complex in the world. The study of its functional content provides an opportunity to improve the efficiency of state regulation of economic processes. Taxes are an important part of the socio-economic life of society. The equilibrium system of taxation depends on the development of the economy. There are a large number of tax systems in the world, indicating that there is no perfect system, and therefore the tax system research continues. Taxes as a phenomenon have historical characteristics and develop together with the development of the economic system, and therefore have a volatile nature that needs to be further explored. Therefore, there is again a need for a study of the nature of taxes and their functioning in the socially reproduced. The tax has a dual nature. On the one hand, it is an economic component of the economy, on the other hand, it is a component of public power. This feature determines the place it occupies in a social order. In terms of the economy, the tax is a burden that is alien to the reproduction process, because it removes the funds from normal functioning and constrains the development of the economy, but, on the other hand, it ensures the fulfillment of the public functions that are necessary for society, and therefore it is a good thing for it. This is an eternal contradiction of taxes, which is solved historically empirically, as a result of which the tax system periodically varies. But the contradiction is not antagonistic and it is solved. But its solution requires a mutually agreed will of the state and society, which is extremely rare. Because of its social position, the state is pressured on society, striving to increase the tax burden. The rationale of the tax as the converted value of an additional product proves that it is an economic category in its essence, and therefore it is an integral part of a market economy. Since this is a regularity of the functioning of the economy, one can conclude that this stable pattern manifests itself as a law. It looks rather strange, but if it is compared with the law of value, then this divine disappears. The law of value in essence means that there is a stable pattern of exchange of equivalent value, ie the amount of labor embodied in exchange product must match the number of labor materialized in another product. This is a general rule of the value movement, which determines the functioning of commodity production, and therefore is the regulator of commodity production. Therefore, the law of the tax law to withdraw part of the additional product of social production in favor of the state, as well as profit - is the removal of part of the additional product in favor of the owner of the means of production. This also implies the conclusion that the tax is a regulator of a market economy through the regulation of the reproduction process. This is also a theoretical conclusion, as well as the conclusion on the law of value. The law of value regulates the market economy is not purely because of the value of goods, but through the transformed form, which is the price. So the law of the tax regulates social reproduction through various tax rules and its types. Like the price, tax rates are determined by people, that is, the objective passes into subjective and appears to us as an objective-subjective phenomenon.