TAX POLICY OR STOCHASTIC PERTURBATIONS

Abstract

Introduction. The chaotic attempts to reform the domestic taxation system have been called tax policy for some time. It seems that it was started by an attempt to join such a weighty Greek term. As a result, there was an inconsistency in the terminology, which to some extent veils the problems of taxation, so its deductive understanding has both scientific and practical significance, and is therefore relevant.

Methods. The study of the outlined problem was carried out using the following methods: deduction, that is, a critical understanding of a number of publications by scientists who considered individual tax innovations under the aspect of fiscal policy and the synthesis of such information in order to substantiate its own understanding.

The results. It is emphasized that stochastic and chaotic perturbations in taxation do not correspond to the essence of the definition of tax policy. Argumentation that serves as confirmation of this thesis is given on specific examples. It is noted that the lack of theoretical justification for changes in tax policy, even with their partial rationality, turns into an unpredictable leveling of this positive. First of all, as a result of ignoring the limits of accounting, defined by the classic Y.-F. Sherom, since there is no proper relationship between this subject and tax policy, and fiscal innovations are not accompanied by synchronous accounting methodological support, so it has to be formed by trial and error. As a result, methodologically unmotivated sub-accounts are introduced, the use of which even creates additional conditions for falsification of monetary transactions for the payment of value added tax. The need to harmonize tax policy with classical taxation rules is emphasized. It is indicated that this is possible when the problems of tax policy will be in the center of attention of scientists.

Discussion. In this area, one should look for promising ways to solve the problems of tax policy. And taking into account its complexity, it is worth listening first of all to the opinions of practicing accountants, and not to anonymous inventors of all kinds of complications, which are introduced without taking into account the laboriousness of accounting support for taxation and control over its reliability, and therefore do not lead to effective consequences.