Fiscal policy in terms of global institutionalization: Ukraine and experience of foreign countries
DOI:
https://doi.org/10.15587/2313-8416.2016.73998Keywords:
fiscal policy, global institutionalization, tax burden, tax rates, world ranking, crisis taxesAbstract
The article is devoted to the fiscal policy in the context of global processes of institutionalization. Solving the problem was carried out on the basis of modern scientific thoughts. Essence and main trends in fiscal sphere are highlighted regarding tax rates, implementation of the crisis tax for the purpose of accumulating additional funds in the state budget. Statistical data on the level of tax rates and tax burden in the world were analyzed. An experience of foreign countries and the possibility of considering and implementation it by national state were considered
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