Optimal Tax Policy - Financial Crisis Overcoming Factor

George Abuselidze

Asian Economic and Financial Review, 2013, vol. 3, issue 11, 1451-1459

Abstract: Among economic reforms implemented for overcoming of world financial and economic recessions the special accent is brought to macroeconomic stabilization; strengthening of financial sphere is recognized one of imperatives of economic policy and considerable precondition of its ensuring includes adjustment of tax policy. Creation of optimal tax policy is one of the most difficult problems of economic sciences. One of the main lines of tax budget reformation includes formation of tax code taking into consideration optimal tax burden. Besides, realization of tax strategy shall be economically grounded. Tax rates and preferences and the forms of punishment of tax violators shall be selected not mechanically, but by means of mathematic calculation taking into consideration real economic situation. Just these matters are covered by the present work.

Keywords: Finance; State budget; Tax policy; Optimal taxation; Public administration; Public sector accounting and audits. (search for similar items in EconPapers)
Date: 2013
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