By Π‘Π°Π»Π°Π½ΡΠ΅ Π
Π‘Π°Π»Π°Π½ΡΠ΅ Π2025ΠΠΊΠ°Π΄Π΅ΠΌΠΈΡΠ΅ΡΠΊΠΈΠΉ ΡΡΠ΅Π±Π½ΠΈΠΊ
ΠΠ½ΠΈΠ³Π° ΡΡΠ°Π½ΡΡΠ·ΡΠΊΠΎΠ³ΠΎ ΠΈ Π°ΠΌΠ΅ΡΠΈΠΊΠ°Π½ΡΠΊΠΎΠ³ΠΎ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΡΠ° ΠΠ΅ΡΡΡΠ°Π½Π° Π‘Π°Π»Π°Π½ΡΠ΅ ΠΏΠΎΡΠ²ΡΡΠ΅Π½Π° ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ. Π Π½Π΅ΠΉ Π² ΠΊΡΠ°ΡΠΊΠΎΠΉ ΡΠΎΡΠΌΠ΅ ΠΈ Π΄ΠΎΡΡΠ°ΡΠΎΡΠ½ΠΎ ΡΡΡΠΎΠ³ΠΎ ΠΎΠ±ΡΡΠΆΠ΄Π°Π΅ΡΡΡ Π²Π»ΠΈΡΠ½ΠΈΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠ² Π½Π° ΡΠ΅ΡΠ΅Π½ΠΈΡ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΈΡ Π°Π³Π΅Π½ΡΠΎΠ², Π° ΡΠ°ΠΊΠΆΠ΅ ΠΎΡΠ½ΠΎΠ²Π½ΡΠ΅ ΠΏΡΠΈΠ½ΡΠΈΠΏΡ ΠΏΠΎΡΡΡΠΎΠ΅Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ. ΠΠ°ΡΠ΅ΡΠΈΠ°Π» ΠΊΠ½ΠΈΠ³ΠΈ ΠΎΡ Π²Π°ΡΡΠ²Π°Π΅Ρ ΠΌΠ½ΠΎΠΆΠ΅ΡΡΠ²ΠΎ Π²ΠΎΠΏΡΠΎΡΠΎΠ²: ΠΎΡ ΠΎΡΠ½ΠΎΠ²Π½ΡΡ ΡΠ΅ΠΎΡΠΈΠΉ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ Π΄ΠΎ ΡΠ΅Π·ΡΠ»ΡΡΠ°ΡΠΎΠ² ΡΠΌΠΏΠΈΡΠΈΡΠ΅ΡΠΊΠΈΡ ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΠΉ ΠΈ ΡΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΡΡ Π΄ΠΈΡΠΊΡΡΡΠΈΠΉ ΠΎ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΏΠΎΠ»ΠΈΡΠΈΠΊΠ΅. ΠΠ°ΠΆΠ½Π΅ΠΉΡΠ΅ΠΉ ΠΌΡΡΠ»ΡΡ Π°Π²ΡΠΎΡΠ° ΡΠ²Π»ΡΠ΅ΡΡΡ ΡΠΎ, ΡΡΠΎ ΡΠ΅ΠΎΡΠΈΡ Π΄Π΅ΠΉΡΡΠ²ΠΈΡΠ΅Π»ΡΠ½ΠΎ Π²Π½ΠΎΡΠΈΡ Π²Π°ΠΆΠ½ΡΠΉ Π²ΠΊΠ»Π°Π΄ Π² ΠΏΠΎΠ½ΠΈΠΌΠ°Π½ΠΈΠ΅, ΠΊΠ°ΠΊΠΎΠΉ Π΄ΠΈΠ·Π°ΠΉΠ½ Π½Π°Π»ΠΎΠ³ΠΎΠ² ΠΈ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ Π±ΠΎΠ»ΡΡΠ΅ Π²ΡΠ΅Π³ΠΎ ΠΏΠΎΠ΄Ρ ΠΎΠ΄ΠΈΡ ΠΎΡΠ΄Π΅Π»ΡΠ½ΡΠΌ ΡΡΡΠ°Π½Π°ΠΌ.
B. SalaniΓ©2025Academic textbook
This book by French and American economist Bertrand SalaniΓ© focuses on the economics of taxation. It concisely and rigorously discusses the impact of taxes on the decisions of economic agents, as well as the basic principles of building a tax system. The material covers a variety of topics, from basic theories of taxation and their most important conclusions to the results of empirical research and modern discussions on tax policy. The author's most important idea is that theory makes an important contribution to understanding which tax and tax system design is most suitable for individual countries.