Abstract
The overview of the main theoretical approaches to profit taxation is an essential element for understanding the economic policy of the state. In today's rapidly changing economic conditions, the adaptation of tax systems becomes not only desirable but also a necessary condition for ensuring stability and growth. It is important to note that an effective tax policy can significantly impact the investment climate, consumer demand, and overall level of economic development. The research encompasses key theories of taxation, including classical, neoclassical, Keynesian, and institutional theories. The classical theory emphasizes market mechanisms and the self-regulation of the economy, considering taxes as secondary to natural market processes. The neoclassical theory expands on these ideas, highlighting the importance of resource optimization and maximizing utility for society. The Keynesian theory proposes an active role for the state in regulating the economy through fiscal tools, stressing that taxes can be used to stimulate aggregate demand during economic downturns. The institutional perspective investigates how social and political elements shape the development and execution of tax policies. This research aims to organize the current theoretical frameworks regarding profit taxation while assessing their strengths and weaknesses in light of contemporary challenges. By employing methods of analysis and synthesis, the study highlights significant trends in the evolution of taxation theories, which are essential for establishing an efficient tax system. The findings suggest that the success of a tax system is significantly influenced by the theoretical framework that guides its principles. The study underscores the necessity of tailoring these theoretical approaches to fit the unique characteristics of Ukraine's economy. Recommendations for enhancing tax policy derived from the analysis may involve reassessing current tax rates, refining the tax structure, and implementing new strategies for ensuring compliance with tax responsibilities. This examination not only enhances understanding of various theoretical dimensions of taxation but also seeks to foster the development of more effective and equitable tax systems within the nation.
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