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Tax policy in the contemporary world: peculiarities and prospects, implementation in Russia. / Погорлецкий, А.И.
в: Journal of Tax Reform, Том Vol. 3, № No. 1, 2017, стр. 29-42.Результаты исследований: Научные публикации в периодических изданиях › статья › Рецензирование
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TY - JOUR
T1 - Tax policy in the contemporary world: peculiarities and prospects, implementation in Russia
AU - Погорлецкий, А.И.
PY - 2017
Y1 - 2017
N2 - 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
AB - 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
KW - international tax cooperation
KW - international tax regulation
KW - Russian tax policy
KW - tax policy
KW - tax regulation
KW - tax system
KW - tax reforms
KW - tax administrationмеждународное налоговое регулирование
KW - международное налоговое сотрудничество
KW - налоговая политика России
KW - налоговая политика
KW - налоговое регулирование
KW - налоговая система
KW - налоговые реформы
KW - налоговое администрирование
M3 - Article
VL - Vol. 3
SP - 29
EP - 42
JO - Journal of Tax Reform
JF - Journal of Tax Reform
SN - 2412-8872
IS - No. 1
ER -
ID: 7743683