Податок на багатство: стан та тенденції застосування в країнах
DOI:
https://doi.org/10.33987/vsed.3(58).2015.248-261Ключові слова:
податки, багатство, податок на багатство, оподаткування, податкова політика, податкова системаАнотація
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.
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