Home  Journals  Finance and Credit  13(493) - 2012 April

Tax policy of the leading foreign countries: contemporary aspects

Available online: 27 March 2012

Subject Heading: Foreign experience

JEL Classification: 

The basic tasks of the national tax policy under conditions of the modern post-crisis development of the system of international economic relations are presented in the article. The author points on the possibilities of tax rates decrease as well as on the prospects of new taxes introduction and increases of current taxes. Features of the implementation of tax policy in the modern world economy, by the major developed countries are illustrated. The need for both fiscal and incentive orientation of the national tax policy are emphasized.

Keywords: world (global) economic crisis, taxation, tax system, tax policy, tax regulation, tax abuses, post-crisis development, debt crisis

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

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