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Налоговая Составляющая В Экономике Стран Организации Экономического Сотрудничества И Развития

Author

Listed:
  • Поспелов Валентин Кузьмич

    (Финансовый университет)

Abstract

В статье рассматривается ряд аспектов налоговой составляющей в экономике стран организации экономического сотрудничества и развития. Показаны налоговая нагрузка на экономику, тенденции, отмечаемые в межстрановой налоговой конкуренции, усилия, направляемые на противодействие уклонению от уплаты налогов, отмечается необходимость системно-структурных изменений в налоговых системах.The article deals with some aspects of the tax component in the member countries of the Organization for Economic Cooperation and Development. It focuses on the tax burden on their economy, trends in cross-country tax competition and efforts to counter tax evasion. The author points to the need for systemic and structural changes in the existing tax systems.

Suggested Citation

  • Поспелов Валентин Кузьмич, 2014. "Налоговая Составляющая В Экономике Стран Организации Экономического Сотрудничества И Развития," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 2, pages 90-95.
    • Handle: RePEc:scn:031101:15724651
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