PRINCIPLES OF RATIONAL TAXATION IN THE GLOBAL SPACE

Abstract

The question of the existence of a modern economy in the global space largely depends on the priority of the development of the social sphere, human potential, improving the quality of life, reducing poverty, unemployment and creating an effective social sphere. The state, if it wants to be fair, is obliged to help disabled and poor disabled citizens, pensioners, orphans, so that the life of such people is dignified, and basic benefits are available to them. The key to success is solving the classic problem of the effective functioning of the economic system - meeting the boundless and constantly growing needs of society in the harsh conditions of constant resource limitations. An adequate assessment of the impact of possible changes in the tax space on social development is important, not only at the level of the country as a whole, but also at the level of the global space. Comprehensive development of the economy is possible only if the interests of business entities and the state are balanced, which should be reflected in the financial policy. At the same time, the transformation of the budget and tax system should take into account the stage of economic development of the country. The basis for the development of criterion indicators for assessing the effectiveness of the use of state resources for the implementation of social policy is the information array of the totality of regional economies and the number of socio-economic indicators. The basic features that characterize the state of social orientation of the state policy of the countries in the correlation of the spheres of social expenditures and the national taxation system are outlined. It was determined that in order to determine the rationality and effectiveness of the current taxation system and its influence in the sphere of providing social guarantees of the state, increasing the degree of social security of the most needy sections of the population, it is necessary to apply a methodical approach using a multidimensional statistical procedure, cluster ranking, which allows determining the main characteristics of the studied objects for modeling the system of financial provision of state social expenditures, built on the principle of rational taxation.