TAX POLICY OF THE MODERN STATES: COMPARATIVE AND LEGAL ANALYSIS

НАЛОГОВАЯ ПОЛИТИКА СОВРЕМЕННЫХ ГОСУДАРСТВ: СРАВНИТЕЛЬНО-ПРАВОВОЙ АНАЛИЗ

Miroshnik, Svetlana Valentinovna (Мирошник, Светлана Валентиновна)
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Miroshnik, Svetlana Valentinovna (Мирошник, Светлана Валентиновна): FGBOU VO «Russian State University of Justice», the Rostov brunch

North Caucasus Legal Vestnik, 2019, vol. 3, 57-62

Abstract: In the article results of the comparative and legal analysis of tax policies of a number of the modern states, which is carried out by the author, are stated. The author, relying on understanding of tax policy as kinds of legal activity of the state, comes to a conclusion that only that country which tax policy gives the chance to provide economic growth successfully develops, to really increase welfare of taxpayers.

Keywords: tax; tax policy; public financial activity; subjects of tax policy; legal activity; state; function of taxes; tax burden; taxpayer; tax declaration; public service (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:ncaucv:n1938

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