Reforming the tax policy on social inclusion

Keywords: taxation policy, human resources, taxable capacity of population, taxation of individuals, social inclusion, social exclusion.

Abstract

The article is devoted to existing issues in the field of taxation, which contribute to the trends of social
exclusion in the society. The indicators that characterize social inclusion have been summarized. It is proved that
using a particular tax policy social and economic processes can be adjusted, such as production level,
employment, investment, science and technology, structural changes, prices, foreign economic relations, social
standard of living, the level of certain products consumption. Under the conditions of various forms of ownership
establishment in the formation of human capital, an important role is played by employers that provide aspects
of social inclusion or prevent social exclusion.

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