Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

5(143) - 2013 February

Tax system as major regulator of development potential state tax (comparative analysis of tax systems: Russia, Japan, Canada)

Vol. 6, Iss. 5, FEBRUARY 2013

Available online: 7 February 2013

Subject Heading: Tax policy

JEL Classification:

Mityurnikova L.A. PhD of Sociological Sciences, Associate Professor of department «Accounting and Taxation», the Russian State University of Tourism and Service
miturnikova@mail.ru

Reviakina T.Y. Graduate Student, of department «Accounting and Taxation», the Russian State University of Tourism and Service
treviakina@mail.ru

In the article the experience of establishment and collection of taxes in the countries similar in the state system (Canada, Russia, Japan), getting in the way of reforming of tax system, its transformation into the most important instrument of development of economy and increase of a standard of living of the population is studied; the tax systems consisting of identical elements of taxes, the having rather similar principles of the taxation are considered.

Keywords: tax capacity, tax burden, tax system

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

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