In this article, authors will examine taxes and how they become and are used as a regulatory mechanism of the economic activity. The main objective of the study is the analysis and empirical assessment of the impact of the fiscal structure on economic growth. As methodological support of the investigation will serve the universal method of research of matter, phenomena, processes - the dialectical method of knowledge with its components: analysis, synthesis, induction and deduction, as well as methods inherent in economic disciplines: observation, comparison, selection, grouping and scientific abstraction. The fiscal mechanism is a mechanism with a high potential for differentiated application, which allows to stimulate the activity of different activities separately from each other.