Tax motivation of state organizations and its impact on the state tax system

Abstract

The article studied the principles of system analysis and the production approach for modeling with the subsequent influence of the developed concept of the tax system. The essence-content characteristic of the state tax system and its properties in interaction and unity, which is characterized as a set of structure-forming (integrity, hierarchy and connections between elements) and functional-content (roles, functions and efficiency of functioning) tax properties, is graphically presented. On the basis of this scheme, the general laws of the functioning of the tax motivation of state organizations and its impact on the tax system of the state are formulated. Thus, the proposed approach will allow to reveal the essential-meaningful characteristic of motivation as having specific characteristics and properties of integrity, and not the sum of properties of its elements, to go to a significantly different level of consideration of the laws of its organization, functioning and development.