OPTIMAL TAX POLICY – FINANCIAL CRISIS OVERCOMING FACTOR
Journal Title: Asian Economic and Financial Review - Year 2013, Vol 3, Issue 11
Abstract
Among economic reforms implemented for overcoming of world financial and economic recessions the special accent is brought to macroeconomic stabilization; strengthening of financial sphere is recognized one of imperatives of economic policy and considerable precondition of its ensuring includes adjustment of tax policy. Creation of optimal tax policy is one of the most difficult problems of economic sciences. One of the main lines of tax budget reformation includes formation of tax code taking into consideration optimal tax burden. Besides, realization of tax strategy shall be economically grounded. Tax rates and preferences and the forms of punishment of tax violators shall be selected not mechanically, but by means of mathematic calculation taking into consideration real economic situation. Just these matters are covered by the present work.
Authors and Affiliations
George Abuselidze| Doctor of Economics, Shota Rustaveli State University (Georgia,) Georgia
Keywords
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