Conceptual Aspects of Tax System Development in Cyclic Economy

The objective of the research is study of the transition points of the tax system in order to define its further development. The paper envisages the tax system development regularity as a dynamic system within various forms of economies. The methods of dialectics were applied in this article such as induction and deduction, analysis and synthesis as well as logic approach to noesis. Theoretic and methodological basis consists of fundamental works in the catastrophic theory, mathematic simulation, and self-organizing system theory represented in the works of Russian and foreign scientists. Different variants of phase transition from one economic system to another are defined within the present research. The features of each system phase transition within the acknowledged chronology are considered. The key impelling factors for each period are found. The probable development vector of the tax system after the finance crisis in 2018-2020 is determined. The altered economic conditions will require the formation of completely new tax system where the main taxable items will include labor, financial capital and land. The phase transition will presumably last for several decades and will induce high levels of social, politic, and economic instability in the world. The formation transition takes place under the influence of external factors and only at the precise moment when the previous formation has created the necessary conditions for that transition to the next formation.