THE SYSTEM CONCEPT OF THE TAX MECHANISM
The article discusses the concept of a tax mechanism as a system approaches on strategic and tactical goals and priorities of state tax policy, the most important directions and means of implementing these goals. Reveals the tools of the tax mechanism with an emphasis on industry-specific, shows the relationship of the properties nalogovogo mechanism. Set forth the author's position about the necessity of transformation of the tax system in accordance with the industry specifics, as well as modeling, forecasting and analysis of direct and indirect consequences of making and implementing changes in taxation. The technique of forming tools, analysis of results and regulation of taxation mechanism allows timely identify the need for taxation reform in the medium and long term, and estimate the multiplier effect leads to increased stimulative influence of the tax system on the development of the industry, the implementation of fiscal functions, the deficiencies of the applied methods of calculation of taxes, the optimal taxation schemes and the creation of predictive models of tax payments within the framework of the strategy of economic development of the industry and the state as a whole.