THEORETICAL ASPECTS OF TAX POLICY


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Abstract

Taxes and tax mechanism – an integral part of the tax policy and the means of indirect effects on the economy. The effectiveness of tax policy achieves macroeconomic objectives of the state.

About the authors

Valeria Vladimirovna Vikulina

Magnitogorsk State University, Magnitogorsk

Author for correspondence.
Email: VVVLerkin@mail.ru

candidate of philosophical sciences, assistant professor of the chair «Economics and entrepreneurship»

Russian Federation

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