The article describes the peculiarities of tax policy implementation in the system of world economic relations in the conditions of the current moment of development, characterized by turbulence, unpredictability and high speed of changes. The author estimates an effect on national tax systems and tax policies of the leading countries of the world the transformational changes of our time, including adaptation to the so-called "new normality", the decline of liberalism and the deceleration of globalization, virtualization of economic activity and revival of idea of national identity. Taking into account the impact of the above factors the author projects a common vector of national tax systems development, as well as is forecasting inter-state interactions in the tax sphere and determines the perspectives of tax policy improvement in Russia on the eve of presidential elections in 2018. Статья характеризует особенности реализации налоговой политики в системе мирохозяйственных связей в условиях текущего момента
Язык оригиналаанглийский
Страницы (с-по)29-42
ЖурналJournal of Tax Reform
ТомVol. 3
Номер выпускаNo. 1
СостояниеОпубликовано - 2017

ID: 7743683