Wealth tax: the state and application trends in OECD countries
DOI:
https://doi.org/10.33987/vsed.3(58).2015.248-261Keywords:
taxes, wealth, wealth tax, taxation, tax policy, tax systemAbstract
The financial essence of the wealth tax and its introduction preconditions are investigated in the article. The specificity of the functioning of wealth tax in a market social oriented economy is considered. The most important features of wealth tax functioning in OECD countries are determined. The factors that determine the position and converting of the wealth tax under modern conditions are researched
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