On the regulatory function of the state tax policy in the economy stabilization process

Abstract

Purpose : complex issues of a scientific approach defining the role of the regulatory function of tax policy as a tool for public financial management. Discission : the authors considers the features of the application of tax policy at different stages of the economic cycle economy. the article presents an analysis of the legal security functions of the regional tax policy in the sphere of state regulation of the economy (for example, the altai territory). In particular, we focused on the problems in the study of the application of the regulatory function of tax policy. We used statistical methods, economic calculations and the method of comparative evaluation. r esults : we present the dependence that give maximum positive effect of the regulatory function of tax policy achieved only by mechanism of interaction between control units and control system of regulatory impact assessment. Practical use of scientific reasoning of the author proposed to use for the development of the institutional framework of the tax system in russia in the creation of the Institute of tax advisers in the regions and the institution of an independent audit assessing regional tax policy.