Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The development of tax policy under globalization and its social direction
Available online: 17 September 2010 Subject Heading: Taxes and taxation JEL Classification:
It is revealed, that with economic development in the developed countries occurs the transformation of concept «tax», since the compensatory part of tax revenues considerably grows. These countries pass to the solution of the complex social programs of society, connected with an improvement in the quality of life. In the economic literature appeared the term «socialization of tax policy». In the article different aspects of new tax policy taking into account globalization are investigated. Keywords: tax, policy, social, state, effective, loading, economy, public, sector, globalization |
ISSN 2311-8768 (Online)
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