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Tax policy is one of the main instruments of economic policy of any state. It is realized through the establishment of goals, objectives and specific quantitative parameters of revenues and the country's budget. Condition of public finance has a significant impact on the real economy. So, the choice and justification of the measures, decisions and actions in the area of tax policy, directed on realization of conceptual ideas within the existing Russian economic policy is one of its key contents. The article is ded...

Public finance comprises specific financial relationships and operations. Within the economic system, there is an interaction between public administration institutions on the one hand and other entities of the economic system on the other. The purpose is to raise funds and effectively use them to finance sub-government policies. A significant source of public finance revenue is the tax collection existing in the territory of a particular country. Taxes form a coherent system that is partially harmonized in the EU...

The paper studies foreign practices of tax policy formation. The capability of a state to ensure social stability based on reasonable distribution of national wealth and household income is a very important indicator of modern society development level. However the mechanism of income distribution and the results of its operation may not agree with the social idea of justice. Many economists adhere to the opinion that the state should regulate the distribution of the incomes of the society and it is advisable to o...