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International Accounting

7(253) - 2013 February

Tax system as major regulator of development potential state tax (comparative analysis of tax systems: Russia, Japan, Canada)

Vol. 16, Iss. 7, FEBRUARY 2013

Available online: 21 February 2013

Subject Heading: Taxation

JEL Classification:

Mityurnikova L.A. PhD of Sociological Sciences, Associate Professor, Department «Accounting and Taxation», the Russian State University of Tourism and Service
miturnikova@mail.ru

Reviakina T.Y. Graduate Student, Department«Accounting and Taxation», the Russian State University of Tourism and Service
treviakina@mail.ru

In the article experience of establishment and collection of taxes in the countries similar in a state system (Canada, Russia, Japan), getting in the way of reforming of tax system, its transformation into the most important instrument of economic development and increase of a standard of population living is studied; the tax systems consisting of identical elements of taxes, the having similar principles of taxation are considered.

Keywords: tax capacity, tax burden, tax system

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

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