Socially oriented taxation during the tax system reform in Uzbekistan
Автор: Taniyev A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 3 (13), 2016 года.
Бесплатный доступ
This article discusses the tax as one of the main financial instruments of social and economic policy of the state. The ongoing tax reform is not fully conducive to the development of the social function, so the formation of the social orientation of taxation by means of objective quantitative and qualitative evaluation comes as one of the important conditions of the social function by state, and the social function and focus of taxation is characterized by: the size of the tax potential, the level of the tax burden; specific tax burden, the degree of income equality of various categories of taxpayers based on the principles of social justice and equality, and etc.
Tax burden, tax policy, the tax and fee system, welfare state, social obligations, socially oriented taxation
Короткий адрес: https://sciup.org/170189628
IDR: 170189628
Список литературы Socially oriented taxation during the tax system reform in Uzbekistan
- Great Soviet Encyclopedia: Vol. 30 - Moscow, 2003.
- Mikeladze P.V. Sketches of the financial institutions in the united and federated states / P.V. Mikeladze - Leningrad, 1996.
- BobrovaA.V. Theoretical and methodological basis for the formation of social oriented tax system in Russia / A.V. Bobrova - Yekaterinburg, 2007.
- AronovA.V. Conceptual basis of tax policy of social states / A.V. Aronov - Moscow, 2008.
- Aronov A.V. Improving tax policy as a factor in resource provision of social obligations in Russian Federation / A.V. Aronov - Moscow, 2008.
- Budget and taxes in the economic policy of the state / V.V. Simonov - Moscow, 2008
- USAID Project LINC / Economics and mathematical methods - 1977. V.13 (May-June).
