Subject. The article is devoted to reconsideration of the concept of tax system as a factor of accelerated development of the national economy. Objectives. The purpose of the study is to bring to light the existing aspects of the tax system through the lens of harmonization of tax relations, which affect the qualitative development of taxation process and the rate of economic growth. Methods. The study draws on general scientific methods, i.e. comparison, analysis, synthesis of theoretical material. Results. The paper presents our own definition of the tax system. The proposed idea of understanding the essence of the tax system required to reconsider the understanding of the purpose of the tax system’s internal mechanism, i.e. tax administration, and a number of principles of taxation and ways of applying the tax burden indicator in the system of tax relations. Conclusions. Rethinking the concept of tax system opens a path to transition to a new stage of interaction of subjects of tax relations, which is necessary to ensure and maintain accelerated rates of economic development.
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