Abstract:

The paper proves the tax system importance for ensuring the country's economic growth. It is emphasized that today there is no single generally accepted concept of "tax system", which is justified by a critical presentation of the views of various schools of science on the tax system essence.

Analyzing the views of schools of science on the tax system structural elements composition, it is proposed to classify them by emphasizing the following levels: basic components (taxes and fees, legislation, taxpayer); organization and regulatory components (tax relations, tax policy, tax regulation mechanism, tax mechanism, tax tools); functional components (tax administration, state tax management, corporate tax management). Each of the levels should perform specific tasks, the results of which will be taken up by other levels and their components. The solution of tasks assigned to each level occurs simultaneously, in space and in time. This involves its composition of structural elements and a set of tools.

Each of the components of organization and regulatory level has its own structure, which interprets their meaning. Use of the named detailing allowed formulating a hypothesis about the possibility of tax system state assessment. The above assessment can be carried out using the methods of matrix, expert research, etc.

The presence of tax system state assessment provides an opportunity to manage it through the use of standard management functions: planning - organization - accounting and control; analysis and regulation.