Вплив фінансової нестабільності на розвиток податкової системи

The relevance of the research topic is determined by the importance and significance of the State's tax system in shaping the volumes of mobilised revenues of the country's budgets and creating conditions for the proper development of both business and government activities. The tax system, being one of the most important components of the existence and effective functioning of the state, is influenced by a significant set of both internal and external factors, with a special connection between the level of development of the tax system and the level of financial stability. In today's environment, it is increasingly important to pay more attention not only to expanding the tax base, the composition of taxpayers, and revising tax rates, but also to preventing negative results of financial factors of influence. The article is devoted to the study of the impact of financial instability on the development of the tax system in order to achieve sustainable development indicators. The study was based on general and special methods of cognition, which deepened the disclosure of the essence of the studied impact. The author's vision of the process of financial instability is presented. The main hypothesis of the study was the existence of a negative impact of financial instability on the volume of tax revenues of the state, the development of tax shadowing and a decrease in the effectiveness of the overall indicators of tax administration. The obtained results graphically demonstrate the role of the tax system in the status of a managed and controlling system with the identification of financial factors and channels of influence on its performance indicators. The originality of the study is manifested in a comprehensive systematisation of the consequences and problematic aspects of the negative impact of financial instability on the tax system (changes in the volume of mobilised tax payments, their depreciation, changes in the level of tax burden, shadowing of activities, revision of the composition of tax payments and taxation conditions, deterioration of the results of tax administration, etc.) The scientific novelty is realised in the following research perspectives. It is advisable to use the results of the study as a basis for revising the existing principles of the state's tax and financial policy and applying effective instruments of financial and tax regulation and influence to achieve the goals of sustainable development.