TAXES AS AN ELEMENT OF THE SUSTAINABLE DEVELOPMENT MANAGEMENT SYSTEM

Abstract

The purpose of the article. The purpose of the article is to supplement the scientific and methodological basis of tax system management on the basis of prioritizing the goals and objectives of sustainable development for the national economy.

The scientific novelty of the obtained research consists in supplementing the methodological principles of managing the tax system on the basis of the concept of sustainable development. The article examines the progressive global experience of ways to balance tax systems with the goals of sustainable development. Modern tools and methods that help the governments of European and other developed countries to accumulate the resources necessary for financial support for the implementation of national and global tasks of sustainable development have been studied. In the author's vision, the set of functions of taxes, which are inherent in the tax system under the conditions of implementation of the principles of sustainable development in state and local administration, is supplemented. An analysis of the current state of taxation in Ukraine was carried out. Peculiarities of the structure of State budget revenues, the structure, dynamics and volume of incoming tax flows of the state have been studied. The social responsibility of the government, business, taxpayers, society and the priority of all elements of the trilemma of the concept of sustainable development for the economy and the nation are defined as the main strategic driver of the further development of the domestic tax system.

Conclusions. The tax system becomes one of the main driving forces for achieving environmental, social and management goals of business and society. Under current and future conditions, the main task of the tax system is to find a balance between all participants in social economic relations and the constituent trilemmas of sustainable development. The basis for achieving such a balance is the combination of strategic priorities of state administration in establishing inclusive approaches to financial support for the goals of sustainable development of the economy and the nation and the level of social responsibility of business and other taxpayers.