Mechanism for evaluating tax policy results

The work is devoted to the presentation of the author's version of the mechanism for assessing the results of tax policy. This problem is the object of study of many scientific schools. Her decisions are eagerly awaited by practice. The presentation of the author's version is preceded by a deep analysis of the views of various scientific schools on the formulation of a mechanism for assessing the results of tax policy, as well as on the establishment of criteria for its effectiveness. The authors substantiate that the ideological basis for constructing a mechanism for assessing the results of tax policy is the use of philosophical categories — space and time. From these positions, the characteristics of each of the stages of the mechanism under study are outlined.