Tax policy in the contemporary world: peculiarities and prospects, implementation in Russia
Abstract
Highlights
- In the modern world the best is such a tax policy, which is focused on the regulating(stimulating), and not on the fiscal role of taxes
- The process of intensive international tax cooperation, which started just afterbeginning of the recent global economic crisis, is developing quite successful and itinvolves more and more interested countries
- Modern tax systems at the present time are influenced by a large number of transformational factors, including global turbulent environment, which are reflected accordingly in the national tax policy and not always unequivocally positive
- Tax policy of the Russian Federation ahead of the presidential elections in 2018and after them should be continuity to the period of 2000–2017 years, considering appropriate progressive global trends
For citation
Pogorletskiy A. I. Tax policy in the contemporary world: peculiarities and prospects, implementation in Russia. Journal of Tax Reform, 2017, vol. 3, no. 1, pp. 29–42. DOI : 10.15826/jtr.2017.3.1.029
Article info
Received February 10, 2017; accepted March 20, 2017
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DOI: https://doi.org/10.15826/jtr.2017.3.1.029
Copyright (c) 2017 Alexander I. Pogorletskiy
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