ECONOMIC NATURE AND PRINCIPLES OF TAX
Keywords:
Key words: the economic nature of taxes, principles of taxation, the impact of taxes on economic development, the role of taxes in the fiscal system, the effectiveness of tax policy, tax incentives and deficits, the balance of tax relations.Abstract
Abstract: In the article we consider the economic nature and principles of the tax
system. It analyzes the main economic aspects of taxation, the impact of taxes on
economic development and the behavior of market participants. We also consider the
key principles underlying tax policy and their role in creating a stable and efficient
fiscal system.
References
REFERENCES:
Stiglitz, J. E. (2015). "Economics of the Public Sector." W. W. Norton &
Company.
Musgrave, R. A., & Musgrave, P. B. (1989). "Public Finance in Theory
and Practice." McGraw-Hill.
Slemrod, J. (1995). "What do Cross-Country Studies Teach About
Government Involvement, Prosperity, and Economic Growth?" Brookings Papers on
Economic Activity, 1995(2), 373-431.
Bird, R. M., & Zolt, E. M. (2005). "The VAT in Developing and
Transitional Countries." Cambridge University Press.
Keen, M., & Lockwood, B. (2010). "The Value Added Tax: Its Causes
and Consequences." Journal of Development Economics, 92(2), 138-151.
Tanzi, V., & Zee, H. H. (2000). "Tax Policy for Emerging Markets:
Developing Countries." The World Bank.
Auerbach, A. J., & Hassett, K. (2002). "Capital Taxation in the 21st
Century." Oxford University Press.
Atkinson, A. B., & Stiglitz, J. E. (1980). "Lectures on Public Economics."
McGraw-Hill.
Oates, W. E. (1999). "An Essay on Fiscal Federalism." Journal of
Economic Literature, 37(3), 1120-1149.
Besley, T., & Persson, T. (2014). "Pillars of Prosperity: The Political
Economics of Development Clusters." Princeton University Press.