TAX FUNCTIONS IN THE SYSTEM OF THE NATIONAL ECONOMY MODERN INNOVATIVE DEVELOPMENT


K.A. Kharitonenko

The present paper examines tax functions in modern conditions of the production renewal, taxing and taxes functions relating to the aims of the modern state policy in the sphere of innovative development (including regional level of control). It also proves the necessity to refocus the priorities from the fiscal function of taxes to the regulating one in order to turn the tax system into the means of controlling of innovative development.


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