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3 Tax system

3 Tax system . Tax system Tax systems of countries of the world State tax policy: directions, functions and methods . National System of taxation . Depending on the level of tax burden we can define : .

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3 Tax system

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  1. 3Tax system Tax system Tax systems of countries of the world State tax policy: directions, functions and methods

  2. National System of taxation

  3. Depending on the level of tax burden we can define : • Liberal systems (tax burden is less than 30% of GDP) – USA, Australia, Portugal, Japan • Moderate systems (tax burden is 30-40% of GDP) – Germany, Spain, Greece, Thailand, UK, Canada • Strict systems (tax burden is higher than 40% of GDP) – Norway, Netherlands, France, Finland, Sweden

  4. Depending on the share of indirect taxes we can define • Direct – the share of direct taxes is higher than 35% – USA, Canada, UK, Australia • Moderate – the share of indirect taxes is about 35-50% - Germany, France, Italy • Indirect – the share of indirect taxes is higher than 50% - Thailand, Argentina, Mexico, India, Russia

  5. Depending on the distribution of taxes between the levels of state and municipal authorities • Centralized – more than 65% of taxes are concentrated on the Federal (Central) level – Thailand, Austria, France, Russia • Moderate – only 50-65% of taxes are concentrated on the Federal (Central) level – Australia, Germany, India • Decentralized – less than 55% of taxes are concentrated in the federal (central) level – USA, Canada, Denmark

  6. Goals of National tax policy • Fiscal • Economical • Social • Ecological • International

  7. Models of National taxation policy

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