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Optimal Tax Burden and Budget System – the Factor of Macroeconomical Stabilization

George Abuselidze ()

MPRA Paper from University Library of Munich, Germany

Abstract: Creation of optimal tax and budget systems is one of the Difficult problems of economic science. One of the most important areas of tax reform is to develop a tax code in the aspect of optimal tax gravity. The new tax code - a step to improvement, since a number of reduced taxes and simplified tax system at the same time. In order to once and for all ended the confrontation between the Government of the Infinite and Taxpayer, resolved the problem of budget revenues, was a powerful national economy, it is necessary to develop a tax code so that its weight was exactly 38.2% and created a graph (curve) which we call the "golden stake" - the name of G. Abuselidze.

Keywords: finance; state budget; tax policy; tax burden (search for similar items in EconPapers)
JEL-codes: E6 E62 H2 H21 H6 H61 (search for similar items in EconPapers)
Date: 2012-07-05, Revised 2012-09-14
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Published in Journal of Applied Finance & Banking, ISSN: 1792-6580 (print version), 1792-6599 (online) Scienpress Ltd, 2012 6.2(2012): pp. 121-130

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