Tax policy of the state and its influence on business development
Authors
- Vorozhbit O.Yu.
Abstract
Business development is the basic source of economic growth. State tax policy is the tool of state regulation which has a great influence on the key social and economic processes that take place in a society. The article generalizes existing approaches to definition of a state tax policy and defines the author's vision of concept "Tax policy". The article also examines the kinds of a state tax policy and the circumstances of its realization. The basic tendencies of world economy development and requirements which Russian tax policy should follow on the modern stage are defined.
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