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Concept of formation of multilevel tax policy

Available online: 14 August 2012

Subject Heading: Tax policy

JEL Classification: 

In the article it is noted that globalization of economy and updating of problems of innovative updating of factors of production of the Russian economy demand creation of new system communications between the theory of taxation and practice of the organization of tax processes. Novelty of such communications consists in transfer of accents from development of subject algorithms of calculation of separate taxes and fees on research of problems of the conceptual and conceptual character providing reconsideration of methodologically significant concepts and definitions. On the basis of the analysis of theoretic-applied aspects of formation of a tax policy the conclusion is drawn on need of introduction in scientific turn of category "a multilevel tax policy".

Keywords: multilevel tax policy, concept, principle, imperious level, local level

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

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