Home  Journals  International Accounting  19(169) - 2011 May

Analysis of tax practice management development institutions in foreign countries

Available online: 17 May 2011

Subject Heading: Taxation

JEL Classification: 

Article is devoted the analysis of application of taxes in regulation of development of national economy and stimulation of activity of the enterprises in foreign countries. The comparative analysis with the taxation in Russia is given. On a profit tax example possibilities of realization of regulating function of taxes are considered. Advantages and lacks of tax systems of foreign countries are revealed. Conclusions are drawn on possibility of application of experience of development of tax systems of foreign countries in Russia.

Keywords: the tax, tax systems, tax privileges, tax rates

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

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