Theoretical aspects of taxation policy
2010
Zelgalvis, E., University of Latvia, Riga (Latvia) | Sproge, I., Institute for National Economy Research (Latvia) | Joppe, A., University of Latvia, Riga (Latvia)
The present research includes an analysis on the versions of definitions of the taxation policy, which can be found in the theory of economy; however the analysis is done with a critical approach. Theoretical study of the taxation policy permitted the authors to develop their own content of a taxation policy comprising strategic goals, tactical tasks, taxation system and tools. The formation of a taxation policy is based on the understanding of the impact of taxes upon the processes of economy development on the macroeconomic level in compliance with the four functions of taxation: fiscal, stabilising, regulating, and integrating. The regulating function has received quite an attention by the state officials and economists-theory experts at the end of the 19th and at the beginning of the 21st century. The integrating function has actually appeared at the end of last century and it is not reflected in theoretical studies to a sufficiently wide extent. The research has focused a special attention on the regulating function of taxes and analysis of the utilisation results. The research carried out by the authors may serve as a theoretical basis for the development of Latvian taxation policy for the coming years. The aim of the present article is to perform theoretical analysis of the taxation policy and to develop the system of elements forming this concept as well as to develop the theoretical justification for the development of a taxation policy in Latvia within the current phase of the economic development cycle.
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