Home  Journals  Finance and Credit  5(437) - 2011 February

Tax policy is a sphere of provision of resources of state financial policy

Available online: 4 February 2011

Subject Heading: Tax policy

JEL Classification: 

Article is devoted to tax policy. The author analyzes scientific views on content of tax policy, researches the process of realizing tax policy in Russian Federation. Particular attention is paid to strategic areas of tax policy, and also using instruments of tax policy in regulation of economic development of the country. Author proposes qualified definition of tax policy, and also describes the place of state control of tax delinquency in a mechanism of tax policy in Russia.

Keywords: tax policy, tax administration, tax control, strategy, tactics

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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