FINANCIAL MODELS OF TAXATION SYSTEMS: IDENTIFICATION APPROACHES

Тип публикации: доклад, тезисы доклада, статья из сборника материалов конференций

Конференция: International Scientific Conference on Globalization and its Socio-Economic Consequences; Rajecke Teplice, SLOVAKIA; Rajecke Teplice, SLOVAKIA

Год издания: 2016

Ключевые слова: financial policy, taxation policy

Аннотация: An important and significant element of the financial policy is the taxation policy, which projects its essential characteristics on the taxation system, and the latter one in its turn forms the environment for business activities and determines the comfort level of the business climate. By shifting the concentration of tax authorities to its regions, the countries with a large number of constituent entities can form the competitiveness concept of their taxation systems, thereby creating a race for taxpayers as a source of tax revenues. Within the current realities, the world practice allows to distinguish four basic models of taxation systems: the Anglo-Saxon system, the Euro-continental system, the Latin-American system, and the mixed system. Having some knowledge about the principles of each model, the authors decided to form an identification matrix for a taxation system model, highlighting the general parameters for each model, dividing them into two categories: quantitative and qualitative. Specific values and characteristics were determined (obtained) by analyzing taxation systems of different countries. To prove the validity of the proposed matrix, it was decided to test it when identifying the taxation system model of the Russian Federation on the basis of statistical data on the amount of income taxes and fees in the consolidated budget of the Russian Federation. Taking into account the specific characteristics of the Russian Federation, it was decided to use the identification matrix for the taxation system of the Krasnoyarsk Region- one of the largest regions of the Russian Federation. Interpretation of the analyzed data in terms of meeting the criteria of the identification matrix presented in the article confirms that the taxation system of the Krasnoyarsk Region corresponds to the Euro-continental model. Understanding the concept of the taxation system model may be of great interest when establishing the financial policy of any country on the basis of its strategic and tactical goals and objectives. With regard to economic entities, such knowledge will be important when choosing the region for business activities from the perspective of its economic stability and security.

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Издание

Журнал: GLOBALIZATION AND ITS SOCIO-ECONOMIC CONSEQUENCES, 16TH INTERNATIONAL SCIENTIFIC CONFERENCE PROCEEDINGS, PTS I-V

Номера страниц: 1956-1963

Место издания: ZILINA

Издатель: UNIV ZILINA, FAC OPERATION & ECONOMICS TRANSPORT & COMMUNICATION

Авторы

  • Satsuk Tatiana P. (Emperor Alexander I St Petersburg State Transport, Dept Transport Econ, Moskovsky Pr 9, St Petersburg 190031, Russia)
  • Koneva Olga V. (Siberian Fed Univ, Sch Business Management & Econ, Svobodny Pr 79, Krasnoyarsk 660041, Russia)

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