THEORETICAL ASPECTS OF TAX POLICY
- Authors: Vikulina V.V.1
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Affiliations:
- Magnitogorsk State University, Magnitogorsk
- Issue: No 4 (2012)
- Pages: 37-40
- Section: Articles
- URL: https://vektornaukieconomika.ru/jour/article/view/726
- ID: 726
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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.
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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