Генезис теоретичних концепцій оподаткування

The purpose of the research. The main objective of the article is to study the source base of the origin of taxes in social development and in the history of economic teachings to form the genesis of theoretical concepts of taxation. Methodology. The theoretical and methodological base of the research is the scientific works of scientists that analyze tax relations. To achieve this goal, the following research methods were used: theoretical generalization, comparison, monographic method, systematic approach, analysis and synthesis, induction and deduction, chronologization, historical method, etc. Results. As a result of the research, the existence of the mutual influence of the periodization of the development of tax relations on the main economic doctrines of taxation to form the genesis of theoretical concepts of taxation was substantiated. It is proved that in the course of social development the attitude towards the phenomenon of taxation changed from total rejection due to the small significance in the Ancient times to the main regulator of the cyclicality of the economy in the twentieth century. It was found that the focus of the theory of taxation focuses on the nature of the tax - from the instrument of robbery to the only means of fair redistribution of income. It is substantiated that in the course of the evolution of economic studies, the principle of tax liberalization, which is now dominant both in scientific literature and in public administration, became the key principle in taxation. Practical meaning. The practical significance of the study lies in the applied nature of the proposed methodological support, which can be used in the study of other types of financial relations in society, in particular budgetary ones. Prospects for further research and development of the author will be the prospects of synthesis of theoretical concepts of taxation on the formation of conceptual and methodological foundations of tax reform of Ukrainian legislation in the conditions of decentralization of power.