TAX LOGISTICS IN THE STATE FISCAL MANAGEMENT SYSTEM

Abstract

The article examines the role of tax logistics in the system of managing tax relations. The boundaries of the traditional understanding of tax logistics, which is applied at the micro level, have been expanded. Tax logistics is defined as an activity that consists in managing the state's tax resources in accordance with the state and budget system. Implementation of fiscal logistics is carried out in the system of fiscal management of the state. The formation of tax logistics from the micro level to the level of philosophical understanding of the importance of taxes in modern society is shown on the example of the hierarchy of tax relations management. The traditional interpretation of the term "logistics" shows that this sphere of economic activity, the subject of which is the organization of a rational process of promoting goods from producers to consumers. Based on the use of the general scientific method of cognition-analogy, the transformation of this term into tax logistics, in our opinion, will mean that it is: the process of organizing the rational (optimal) movement of tax flows from taxpayers to the state. A broader interpretation of the term in relation to tax logistics, in our opinion, defines it as a process of planning, management and control over the movement of tax payments between the state, regions, districts, cities, districts within cities, villages, settlements and their associations. The subject area of tax logistics includes such stages of tax rights management as: - delineation of fiscal flows between the state and territorial communities; - formation of the tax potential of regions and, based on the use of the additivity property, the total fiscal potential of the state, etc. Establishing the optimal dependence between the volumes of economic activity, taxation and the formation of budget revenues is the basis of optimal tax regulation of the state's economy. Its sphere of influence can cover both the entire system of tax circulation and directly, at the regional level, where the efficiency of its use will be much higher, and this will significantly increase the multiplier effect, which will contribute to increasing the competitiveness of the regions.