Socio-economic determinants of tax administration development: prerequisites for transformation
Keywords:
taxes, taxation, tax administration, tax system, stages of tax administration, factors of production, institutionalism, budgetAbstract
The purpose – is to determine the socio-economic aspects affecting the formation and development of tax administration systems in the process of the evolution of statehood, to study scientific approaches and develop a periodization of the development of tax administration. Materials and methods. The theoretical basis of the scientific article is the works of foreign and domestic scientists, economists, representatives of historical and socio-cultural institutionalism, evolutionary and institutional economic theory. The methodological basis is an institutional and multidisciplinary approach, comparative historical analysis. Results. The article systematizes the approaches of representatives of various economic schools to tax administration as an economic category, defines the determinants, which include social and economic factors under the influence of which the transformation of tax systems has historically developed, presents the author's development of the periodization of the development of tax administration based on production factors, identifies four stages of development. The proposed periodization is justified from the point of view of both classical economic theories and from the perspective of modern institutionalism. Conclusion. Tax administration, regardless of time or epoch, has always provided the state with r esources, reflected the level of economic development and the degree of social tension of a particular society, and performed a regulatory function in socio-economic interrelationships. The developed periodization of the development of tax administration, based on changes in the factors of production and sociocultural conditions of the development of society, reflects the evolution of tax institutions in a historical context. It demonstrates how tax mechanisms in the new technological conditions were able to adapt to the changes in the socio-economic structures of society, playing a key role in the development of economies of different eras.
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