The applying functions of tax regulation for state development

Zivar Z. Zeynalova

Australian Economic Papers, 2020, vol. 59, issue 4, 376-394

Abstract: Taxes are a complicated and influential category affecting all the economic phenomena and financial processes. To ensure a stable flow of funds to the state and local budgets, all the participants of the tax legal relations should properly perform their obligations before the state and observe the applicable legislation. The aim of the paper is to make an analysis of the positive experience of European countries in the field of taxation and their possible application in developing countries. The considered practice in the part of the luxury tax showed that almost all the developed foreign countries introduced this kind of tax, however, in some of them, it has not been established for some reasons. The experience of the majority of countries shows that social contributions are paid in the majority of cases both by the employer and the employee in a compound and in some cases – by the employee and the employer separately. In the sphere of taxation of transport, the authors suppose that the experience of the foreign states is rather progressive and has a number of positive peculiarities.

Date: 2020
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