OPTIMIZATION OF TAX LOADING ON THE ECONOMY AS THE MAIN DIRECTION OF TAX POLICY IMPROVEMENT OF THE COUNTRY

The approaches to the definition of the concept "tax loading" have been discussed in the article. The evaluation of widely used methods of tax loading calculation on macrolevel has been performed. The level of this index throughout Ukraine and in the light of some taxes and collections has been analysed. The estimation and comparison of calculation results in accordance to social and economic development of the country have been conducted. The dynamics of this development has been analysed in comparison with the same indices of the developed countries of the world. The expediency of the optimization of tax loading level of domestic ecenomy has been argued. The main problems on the way to the optimization of tax loading and possible ways of their solution have been indicated. Special attention has been paid to the policy of tax benefits and preferences as the main direction of stimulatin of the economic development of the country.