НАЛОГООБЛОЖЕНИЕ БИЗНЕСА: ВЗГЛЯД ЧЕРЕЗ ПРИЗМУ ТЕОРИИ ТРАНСАКЦИОННЫХ ИЗДЕРЖЕК

Автор

, доктор экономических наук, доцент, профессор, Харьков, пл. Свободы, 4
ORCID ID: 0000-0001-9241-9842
, кандидат физико-математических наук, доцент, Харьков, Фрунзе, 21
ORCID ID: 0000-0003-2578-1109

В рубрике

Экономическая теория права;

Подписано в печать

26.02.2018

Номер выпуска

2018 - № 1 (32)

Страница

86-112

Тип статьи

Научная статья

Код УДК

330.117:330.837

ISSN print

2411-5584

Аннотация

Обоснована целесообразность применения подхода теории трансакционных издержек для анализа различных аспектов налогообложения бизнеса. В частности, объясняется экономическая сущность налогов и анализируются издержки взаимодействия между бизнесом и государством. Показана важность и рассмотрены методологические аспекты измерения трансакционных издержек налогообложения. Проанализированы результаты сравнительных межстрановых исследований налоговых систем и выявлена связь между благоприятностью налоговой системы для бизнеса и экономическими показателями страны. Обсуждается проблема создания гармоничной и эффективной налоговой системы, учитывающей интересы и приоритеты общества.

Ключевые слова

налоги, теория трансакционных издержек, трансакционные издержки налогообложения, государственное регулирование бизнеса.

Рецензент

Внешний рецензент

Статья в PDF

1 86-112

Список литературы

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19.02.2018