Світова панорама податку на багатство: історія і сучасність
DOI:
https://doi.org/10.33987/vsed.2-3(63-64).2017.105-126Ключові слова:
оподаткування, багатство, податкова система, податок на багатство, податкова політикаАнотація
У статті досліджено економічні засади формування та нагромадження власності як передумови створення бази для багатства та його оподаткування. Відображено первинні форми податку на багатство та їх розвиток в історичній ретроспективі. Розглянуто особливості функціонування податку на багатство в різних країнах світу на прикладі європейських, латиноамериканських та азіатських країн. Визначено динаміку трансформацій податку на багатство. Запропоновано використання податку на багатство як фіскального інструменту в податковій системі держави.
Посилання
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