Identification of the complex tax system evaluation criteria: theoretical aspect
Recently, the countries try to attract more foreign investments, improve the standard of living in the country and improve not only macroeconomic but also the indicators of the personal life satisfaction. More and more attention is paid to the tax system reorganization and evaluation. However, the different evaluation methods of the tax system can give different results and for this reason, there is not so simple to choose the right method or complex. The research was done with purpose to find out, which method of the evaluation of the tax system would be the most acceptable. On the basis of the results of the empirical study, there were identified the complex tax system evaluation criteria. According to them, the country, taking into account its specific characteristics, can compose the suitable complex tax system evaluation model. It can help to evaluate the country’s tax system in the most objectively way.
evaluation of the tax system, principles of the taxation, the methodology of the evaluation
H20 , H71
Journal of Security and Sustainability Issues
ISSN 2029-7017 (print)
ISSN 2029-7025 (online)
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