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

National System of taxation Tax law Kinds of taxes How to pay taxes How to calculate taxes How to get tax preferences Tax administration Taxpayers control Taxpayers obligatory and punishment Court protection of taxpayers and Government interests System of taxes Order of tax payments

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

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

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

Goals of National tax policy Fiscal Economical Social Ecological International

Models of National taxation policy NameTax burdenBudget spends Social spends Conditions of usage Maximal taxesHigh Crisis, reformation, modernization DevelopmentModerateLowModerateIn the periods of stabile economic development StimulatingLowModerateLowStimulating of business in the period of recession