文章基本信息

标题：The Modern Practice of Using the Tax Regulation Instruments
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作者：Mariya Troyanskaya ; Yuliya Tyurina
期刊名称：Asian Social Science
印刷版ISSN：1911-2017
电子版ISSN：1911-2025
出版年度：2014
卷号：10
期号：23
页码：184
DOI：10.5539/ass.v10n23p184
出版社：Canadian Center of Science and Education
摘要：Tax regulation is carried out through a range of instruments, differing objectives impact directions of influence,mechanism of action and other characteristics. This article is merely instruments of tax regulations that apply indifferent countries; examples from the practice of some countries on the taxation of loss-making enterprises; payspecial attention to the world practice the ratio of the level of tax exemptions and falling revenues in relation toGDP. Results of the study led to the conclusion that all countries confer taxes not only fiscal function, but alsoregulatory. An international survey tools tax regulation has shown that both in Russia and abroad, the mostimportant of them are the tax rates and tax breaks. The monitoring results led to the conclusion that the tax ratesestablished in the Russian legislation is not so high compared with the rates in developed countries. Therefore,the use of even the successful experience of other countries in order to improve the economic development of thecountry must be based on the detailed choice of fiscal instruments and methodologies to assess theireffectiveness.