Modernisation of Tax System in the Conditions of Structural Changes.

Abstract

Modern institutional transformations have to promote the formation and development of the tax system, which is an important segment of the national financial system. The insufficiency of scientific elaboration of the problems of the interconnection of financial science with the development of scientific cognition in general, the impact of the social and crisis phenomena on the financial segment of economy, the identification of the native economists’ positions concerning the transformations in the global financial system – all these determine the urgency of the further study of the financial sector and the tax system in order to reveal the gears of its development in the complex economical system for the recovery from permanent recessions and attaining the new level of sustainable development.