Home  Journals  International Accounting  9(141) - 2010 August

Main tendencies of tax development of industrialized countries

Available online: 9 August 2010

Subject Heading: Taxation

JEL Classification: 

In the article tendencies of tax development of industrialized countries are analyzed, main directions of prevention of tax evasion are revealed, a survey of changes in tax system of the countries which are in Organization of economic collaboration and development is given. It is also shown that tasks of optimization of industrialized countries tax systems are solved differently, but common regularity can be found.

Keywords: a tax, a system, industrialized countries, rate, amnesty, control, administration, offshore manufacturing, budget, crisis, income, VAT, a tax payer

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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