Taxes and Taxation
Reference:
Nadtochiy E. V.
History of the emergence and development
of strategic landmarks of state tax policy
// Taxes and Taxation.
2013. ¹ 4.
P. 286-299.
URL: https://en.nbpublish.com/library_read_article.php?id=62864
Nadtochiy E. V. History of the emergence and development
of strategic landmarks of state tax policy
Abstract:
The study of state tax policy is performed
in accordance with its standing within the
organic unity with economic and budget policy
of the country. The author reveals the evolution
of strategic landmarks of the tax policy since the
year of 988 to 2013, establishing that, in midterm
perspective, the formation of fiscal environment of the state occurs within the following tax
policy landmarks: 1) securing the filling of budgets;
2) optimal tax burden on business entities;
3) providing for the modernization of economy;
4) quality tax administration.
Keywords:
Tax and taxation, economy, politics, strategy, tactics, landmarks, priorities, measures, factors, perspectives
This article can be downloaded freely in PDF format for reading. Download article
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