Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Role and mechanism of tax regulation in modern economy
Available online: 7 September 2013 Subject Heading: Taxation JEL Classification:
The role of tax regulation in the modern economy has grown significantly, evolved and become more complicated. Modern theories of taxes does not give a presentation on tax regulation as a single mechanism fulfils the functions assigned to the state functions by means of the methods and tools of tax policy. In the article attempts to systematically describe and to reveal the mechanism and the role of tax regulation in the development of the economy are presented. Tax regulation is considered as a mechanism in the unity of contradictory characteristics of tax revenue for the state, as individual taxpayer expenditures, and as a collective income of the company. Keywords: tax regulation of economy, mechanism of tax regulation, model of tax regulation, theory of taxation, forms of tax regulations, methods of tax regulation, criteria of efficiency of tax regulation |
ISSN 2311-9381 (Online)
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