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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 изданияхстатьяРецензирование

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@article{52e5d43257394b79bdcc097b027a8eed,
title = "Tax policy in the contemporary world: peculiarities and prospects, implementation in Russia",
abstract = "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",
keywords = "international tax cooperation, international tax regulation, Russian tax policy, tax policy, tax regulation, tax system, tax reforms, tax administrationмеждународное налоговое регулирование, международное налоговое сотрудничество, налоговая политика России, налоговая политика, налоговое регулирование, налоговая система, налоговые реформы, налоговое администрирование",
author = "А.И. Погорлецкий",
year = "2017",
language = "English",
volume = "Vol. 3",
pages = "29--42",
journal = "Journal of Tax Reform",
issn = "2412-8872",
publisher = "Издательство Уральского Федерального Университета",
number = "No. 1",

}

RIS

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