توجه: محتویات این صفحه به صورت خودکار پردازش شده و مقاله‌های نویسندگانی با تشابه اسمی، همگی در بخش یکسان نمایش داده می‌شوند.
۱The Discrepancy Between the Theoretical Principles of the Content and Essence of State Fiscal Policy
اطلاعات انتشار: World Applied Sciences Journal، بيست و چهارم،شماره۶، ۲۰۱۳، سال
تعداد صفحات: ۴
The initial construction stage of any system is related with the organization of collection of taxes,fees, duties, contributions, etc. requires theoretical substantiation of the contradictory interests of the state and payers in ensuring financial resources from public authorities to perform their appropriate functions aimed at solving social and economic problems of the society. The change of the form of polity and the transition of the Russian Federation to the market economics resulted in rethinking of the results of the reforms of the fundamentals of the state socio–political measures, the emergence of new economic institutions and theoretical aspects of science corresponding to the processes in the actual economic conditions. The study of “fiscal policy” definitions revealed their inconsistency caused by a large number of related terms widely represented in Russian and foreign scientific literature, which have their own meaning and interpretation depending on theopinion of the researcher and his scientific school. This tendency most clearly appears in the foreign literature sources, in which the variable part of the definitions of the fiscal policy is rather extensive in use of the terms of “fiscal–monetary, fiscal–monetary, tax, tax–budget, budget–tax, fiscal, monetary policy, etc.” One of the important presuppositions to increase an efficiency of the state in collection, distribution, redistribution of financial resources should include the improvement of the evaluation of efficiency of use of borrowed mandatory payments (investments) both in the state scale and in conditions of certain territory – the municipal authorities.
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