To the Tax Policy Assessment

I. Gorsky.

Voprosy Ekonomiki, 2002, vol. 7

Abstract: nbsp; The author regards fiscal function of taxes as the only one and considers fiscal effect to be the main feature of the tax system. Tax system indicators are based on tax reporting data. The analysis of these data leads to the conclusion that the development of Russian taxes has an unstable and contradictory character. The quality of tax policy is assessed through the extent to which it is approaching theoretical taxation patterns and modern best practices.

Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:nos:voprec:2002-7-5

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