Податок на багатство: стан та тенденції застосування в країнах

Автор(и)

  • Mykhailo Sverdan Університет економіки та права «КРОК», Україна

DOI:

https://doi.org/10.33987/vsed.3(58).2015.248-261

Ключові слова:

податки, багатство, податок на багатство, оподаткування, податкова політика, податкова система

Анотація

У статті досліджено фінансовий зміст податку на багатство та передумови його введення. Розглянуто особливості функціонування податку на багатство в умовах ринкової соціально орієнтованої економіки. Визначено найбільш важливу специфіку функціонування податку на багатство в країнах ОЕСР. Досліджено чинники, які обумовлюють становище й перетворення податку на багатство в сучасних умовах.

Біографія автора

Mykhailo Sverdan, Університет економіки та права «КРОК»

Михайло Михайлович Свердан
кандидат економічних наук, доцент кафедри фінансів, обліку та аудиту

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2015-10-27

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