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Financial Analytics: Science and Experience
 

The development of tax policy under globalization and its social direction

Vol. 3, Iss. 11, SEPTEMBER 2010

Available online: 17 September 2010

Subject Heading: Taxes and taxation

JEL Classification: 

Tsypin I.S. doctor of economics, professor, head of department of economy and management, VGNA of Ministry of Finance of Russian Federation
tatan70@mail.ru

Rtischev A.V. main state tax inspector of department of audits of internal audit № 2 II FTS Russia on CFD, post-graduate student, VGNA of Ministry of Finance of Russia Federation
keu-vgna@mail.ru

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

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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