Basis notions of tax theory in view of new functional role

  • Anatoly Chynchyk Lviv Trade and Economic University
Keywords: tax, tax system, tax policy, finance, government regulation of the economy


The subject of the thesis is to analyze the development of the tax theory basing on the statements of the famous representatives of the economic thought. The aim of the thesis is the theoretical and methodological argumentation support of the functional entity of taxes and to specify their practical significance for the system and administrative approaches. Methodology of work. The thesis is executed based on the analysis of the scientific sources, argumentation support of the principles of the main tax notions, tax system and policy being the part of the actual directions of modern scientific researches in the field of finances ad state regulation of economy. Results of work. We summarized the philosophical interpretation of the last variants of tax perception in society as ‘the payment for civilization» or as «the legal robbery». We studied the practice of taxation in the leading countries of the world proving high level of tax deductions in the countries with high living standards supported by proper public credit. Under such conditions the high taxes do not result to economy minimization. We also compared the shares of tax deductions to GDP of the countries. We found current uncertainty of Ukraine in the level of tax burden on the citizens and business sphere together with inefficient use of natural resource as one of the sources of pumping up the budget. Let us state that the improvement of the tax system in Ukraine must cover nit only the urgent problems but take into account the strategic challenges. We proved the importance of scientific argumentation of tax theories as the force for development and this was the basis for the research of tax researches paying special attention to system and administrative approaches. It is obvious that the tax itself does not have sufficient functional burden and its value increased in types diversity reflected in the tax system. Namely the tax system secures legal certainty and the procedure of tax payments. We also analyzed the functional value of taxes which includes two levels: expanded value (social creation, state united, moving, stabilizing, balancing) and specific value (fiscal, social and regulating). Taking into account modern dynamic social and economic development there is the necessity to specify new approaches to arrange the tax system in view of new challenges. Such challenges are new approaches to secure social development, informing of the society and economy, implementation of basic income, growing influence of the leading companies versus state companies. Taking into account the challenges we specified new actual directions for the researches in the field of the tax theory understanding the possible transformations of their functional value. Conclusions. The scientific argumentation of modern taxa approaches is based on holistic comprehension of functional meaning of taxes. This meaning must focus not only on basic functions but also the meaning of social and state formation, motivation for spatial development, stability and balance of different processes of resource redistribution. The strategic aim of taxes to be used is to optimize the satisfaction of the interests of different subjective groups and to express them in the living standards.


Download data is not yet available.


1. Fradyns'kyy O.A. Rozvytok teoriy opodatkuvannya v period stanovlennya svitovoyi finansovoyi nauky // Visnyk Khmel'nyts'koho natsional'noho universytetu. – 2011. – № 6. – T. 1. – S. 17-21.

2. V kakykh stranakh samыy vыsokyy podokhodovыy naloh :

3. Size and Development of the Shadow Economy of 31 European and 5 other OECD Countries from 2003 to 2015 : Different Developments by Friedrich Schneider :

4. List of countries by tax revenue as percentage of GDP : From Wikipedia, the free encyclopedia :

5. Ukrayina u hlobal'nykh reytynhakh : Ukrayins'ka pravda :

6. Turyans'kyy Yu.I. Sotsial'no-ekonomichna sut' ta funktsiyi podatkiv // Efektyvnist' derzhavnoho upravlinnya. – 2014. – Vyp. 39. – S. 467-473.

7. Fedosov V.M., Oparin V.M., P»yatachenko H.O. ta in. Podatkova systema Ukrayiny : pidruch. / – K. : Lybid', 1994. – 464 s.

8. Hlukhova V.I., Borysenko O.M., Chyzh Yu.V. Do pytannya reformuvannya podatkovoyi systemy Ukrayiny // Visnyk KDPU imeni Mykhayla Ostrohrads'koho. – Vypusk 1/2008 (48). Chastyna 1. – S. 116-119.

9. Martynyuk I.V. Kryteriyi formuvannya podatkovoyi polityky, spryamovanoyi na ekoloho-ekonomichnyy rozvytok krayiny // Ekonomichnyy prostir. – 2013. – №70. – S. 284-293.

10. Revenko O.V. Podatkova systema yak zasib realizatsiyi podatkovoyi polityky derzhavy v suchasnykh umovakh // Visnyk Natsional'noho universytetu tsyvil'noho zakhystu Ukrayiny. Seriya : Derzhavne upravlinnya. – 2014. – Vyp. 2. – S. 71-80.

11. Yefymenko T.I. Aktual'ni pytannya suchasnykh stratehiy reformuvannya podatkovykh system // Finansy Ukrayiny. – 2013. – № 3. – S. 7-26.

12. Ivanov Yu. Funktsiyi podatkiv ta podatkove rehulyuvannya // Formuvannya rynkovoyi ekonomiky v Ukrayini. – 2009. – № 19. – S. 36-43.

13. Tyshchenko V.M. Evolyutsiya pohlyadiv na rol' podatkiv yak instrumentu ekonomichnoho i sotsial'noho rehulyuvannya // Vodnyy transport. – 2016. – Vyp. 1. – S. 125-129.

14. Bil' M.M. Kontseptual'ni napryamy rozvytku sotsial'no-demohrafichnoho potentsialu rehionu // Finansovyy prostir. – 2013. – № 1. – S. 98-103.

Author Biography

Anatoly Chynchyk, Lviv Trade and Economic University

Chynchyk Anatoly, Researcher

How to Cite
Chynchyk, A. (2016). Basis notions of tax theory in view of new functional role. University Economic Bulletin, (30/1), 222-229. Retrieved from
Finance, Monetary Circulation and Credit