TAX POLICY OF THE MODERN STATES: COMPARATIVE AND LEGAL ANALYSIS

Authors

  • Светлана Валентиновна Мирошник ФГБОУ ВО «Российский государственный университет правосудия» Автор

DOI:

https://doi.org/10.22394/2074-7306-2019-1-3-57-62

Keywords:

налог, налоговая политика, публичная финансовая деятельность, субъекты налоговой политики, юридическая деятельность, государство, функция налогов, налоговое бремя, налогоплательщик, налоговая декларация, государственная служба

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.

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Published

2019-03-15

Issue

Vol. 1 No. 3 (2019)

Section

Статьи

How to Cite

Мирошник С.В. TAX POLICY OF THE MODERN STATES: COMPARATIVE AND LEGAL ANALYSIS // Северо-Кавказский юридический вестник. 2019. Vol. 1, no. 3. P. 57–62. https://doi.org/10.22394/2074-7306-2019-1-3-57-62