TAX INSTRUMENTS IN ENSURING STRUCTURAL TRANSFORMATIONS OF THE ECONOMY

The paper substantiates the role of tax regulation as a key instrument of state economic policy aimed at ensuring macroeconomic stability, stimulating economic growth, and supporting socio-economic development. It is determined that through a combination of tax policy, government spending, and public debt management mechanisms, the state influences structural changes in the economy, ensures the modernization of individual sectors, promotes investment attraction, and increases competitiveness. Systemic, complex, and local instruments of tax regulation are considered, which allow achieving economic policy goals, including stimulating the development of innovative technologies, supporting employment, and ensuring social justice. Approaches to the classification of tax instruments according to functional principles are generalized, increasing state regulation's efficiency and ensuring economic development's sustainability. Approaches to the classification of tax instruments aimed at stimulating strategic changes in sectors of the national economy to ensure sustainable development are substantiated. The main groups of tax mechanisms are identified, including additional benefits and discounts, investment incentive instruments, measures to support research and development, tax incentives for export development, regional preferential tax regimes, and mechanisms to support employment and employee training. The features of the application of each group of tax instruments that contribute to the modernization of the economy, the development of innovative sectors, and ensuring regional economic growth are considered. The systematization of tax measures confirms that the most effective regulatory instrument remains tax incentives, which are widely used to support priority industries and stimulate structural transformations of the economy.