FROM FOREIGN EXPERIENCE TO LOCAL PRACTICE: NEW HORIZONS OF TAXATION
MONOGRAPH
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This monograph presents the necessity, essence, functions and factors of an effective tax policy, the importance of ensuring the implementation of tax policy measures, problems and issues of their resolution, the conceptual basis and main directions of the implementation of tax policy measures. The importance of an effective tax system in the development of the country's economy, the current state and main principles of the taxation system, and the procedure for assessing the effectiveness of the tax policy strategy and its tactical directions are highlighted. In addition, the classification a...
This monograph presents the necessity, essence, functions and factors of an effective tax policy, the importance of ensuring the implementation of tax policy measures, problems and issues of their resolution, the conceptual basis and main directions of the implementation of tax policy measures. The importance of an effective tax system in the development of the country's economy, the current state and main principles of the taxation system, and the procedure for assessing the effectiveness of the tax policy strategy and its tactical directions are highlighted. In addition, the classification and features of the models of the world tax system, the analysis of the best practices of developed and developing countries are presented. In the global tax practice, the methodology and indicators of the assessment of tax system models are given, and the mechanism and main directions of stimulating the financial activities of enterprises through taxes are determined.
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