The Direction of Reforming the Tax System on the Basis of the Scientific Systemonomic Author's Model: Nalogonomy

Irina A. Zhuravleva

A chapter in Perspectives on Economic Development - Public Policy, Culture, and Economic Development from IntechOpen

Abstract: The article discusses the practical significance of the application of the Periodic System of Special Laws of Nalogonomy (PSSLN) on the basis of one of the laws, the law on "Manageability of Energy Information of Nalogonomy." The study was based on theoretical aspects and practical conclusions of the relationship and interdependence of indicators of the dynamics of gross domestic product, tax revenues to the budget system of the country, and the tax burden on the basis of the correlation-regression method. The philosophical principles of nalogonomy, which determine the hierarchy of the laws in the model of the evolutionary development of the tax system proposed by the author, are considered. The author focuses on the need to reorient the functioning of the tax system from the fiscal to stimulate economic development, to address social issues in society.The existing disproportion in the tax system manifests itself in its various forms and types as inconsistencies in its composition, content and dynamics, and elements, which causes uneven tax burdens on its various participants. At this stage of development of the state, the tax system needs a reorientation of interests, and then the result can surpass and drive the forecasts and expectations, both economic and social.

Keywords: taxes; tax system; nalogonomy; laws; systemonomy; tax system development; tax system evolution (search for similar items in EconPapers)
JEL-codes: F63 O10 (search for similar items in EconPapers)
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.intechopen.com/chapters/71741 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ito:pchaps:202491

DOI: 10.5772/intechopen.91431

Access Statistics for this chapter

More chapters in Chapters from IntechOpen
Bibliographic data for series maintained by Slobodan Momcilovic ().