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Optimal Tax Policy - Financial Crisis Overcoming Factor

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  • George Abuselidze

    ()
    (Doctor of Economics, PhD Finance, Money Circulation, Credit, Professor at Shota Rustaveli State University (Georgia) Saakadze st. 16, Index 6010, Batumi, Georgia)

Abstract

Among economic reforms implemented for overcoming of world financial and economic recessions the special accent is brought to macroeconomic stabilization; strengthening of financial sphere is recognized one of imperatives of economic policy and considerable precondition of its ensuring includes adjustment of tax policy. Creation of optimal tax policy is one of the most difficult problems of economic sciences. One of the main lines of tax budget reformation includes formation of tax code taking into consideration optimal tax burden. Besides, realization of tax strategy shall be economically grounded. Tax rates and preferences and the forms of punishment of tax violators shall be selected not mechanically, but by means of mathematic calculation taking into consideration real economic situation. Just these matters are covered by the present work.

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Bibliographic Info

Article provided by Asian Economic and Social Society in its journal Asian Economic and Financial Review.

Volume (Year): 3 (2013)
Issue (Month): 11 (November)
Pages: 1451-1459

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Handle: RePEc:asi:aeafrj:2013:p:1451-1459

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Keywords: Finance; State Budget; Tax Policy; Optimal Taxation; Public Administration; Public Sector Accounting and Audits;

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  1. Alan J. Auerbach, 1982. "The Theory of Excess Burden and Optimal Taxation," NBER Working Papers 1025, National Bureau of Economic Research, Inc.
  2. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-90, Fall.
  3. Robert J. Barro & Charles J. Redlick, 2009. "Macroeconomic Effects from Government Purchases and Taxes," NBER Working Papers 15369, National Bureau of Economic Research, Inc.
  4. Chris Heady, 1993. "Optimal taxation as a guide to tax policy: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(1), pages 15-41, February.
  5. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-78, Winter.
  6. Che-Lin Su & Kenneth L. Judd, 2006. "Optimal Income Taxation with Multidimensional Taxpayer Types," Computing in Economics and Finance 2006 471, Society for Computational Economics.
  7. Renstrom, T., 1999. "Optimal Dynamic Taxation," Discussion Papers 99-21, Department of Economics, University of Birmingham.
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