By Π‘Π°Π»Π°Π½ΡΠ΅ Π
ΠΠ½ΠΈΠ³Π° ΠΈΠ·Π²Π΅ΡΡΠ½ΠΎΠ³ΠΎ 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 ΠΎΠ΄Π½ΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΠΎ 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 Ρ ΡΡΠ΅ΡΠΎΠΌ Π²ΡΠ²ΠΎΠ΄ΠΎΠ² ΡΠ΅ΠΎΡΠΈΠΉ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ.
ΠΠ°ΡΠ΅ΡΠΈΠ°Π» ΠΊΠ½ΠΈΠ³ΠΈ ΠΎΡ Π²Π°ΡΡΠ²Π°Π΅Ρ ΠΌΠ½ΠΎΠΆΠ΅ΡΡΠ²ΠΎ Π²ΠΎΠΏΡΠΎΡΠΎΠ²: ΠΎΡ ΠΎΡΠ½ΠΎΠ²Π½ΡΡ ΡΠ΅ΠΎΡΠΈΠΉ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ, ΠΈΡ Π²Π°ΠΆΠ½Π΅ΠΉΡΠΈΡ Π²ΡΠ²ΠΎΠ΄ΠΎΠ² 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΅.
ΠΠ½ΠΈΠ³Π° ΡΠ²Π»ΡΠ΅ΡΡΡ ΠΏΠΎΠ»Π΅Π·Π½ΡΠΌ Π²Π²Π΅Π΄Π΅Π½ΠΈΠ΅ΠΌ Π² ΡΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΡΡ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΡΡ ΡΠ΅ΠΎΡΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ, Π΄Π°ΡΡΡΡ ΠΏΡΠ΅Π΄ΡΡΠ°Π²Π»Π΅Π½ΠΈΠ΅ ΠΎ ΡΠ»ΠΎΠΆΠ½ΠΎΡΡΠΈ ΠΌΠ½ΠΎΠ³ΠΈΡ Π²ΠΎΠΏΡΠΎΡΠΎΠ², ΡΡΠΎΡΡΠΈΡ ΠΏΠ΅ΡΠ΅Π΄ ΡΠ΅ΠΌΠΈ, ΠΊΡΠΎ ΠΏΡΠΎΠ²ΠΎΠ΄ΠΈΡ ΡΠΈΡΠΊΠ°Π»ΡΠ½ΡΡ ΠΏΠΎΠ»ΠΈΡΠΈΠΊΡ. 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.
Β«ΠΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠ° Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡΒ» ΡΠ²Π»ΡΠ΅ΡΡΡ Π²Π°ΠΆΠ½ΡΠΌ ΠΈΡΡΠΎΡΠ½ΠΈΠΊΠΎΠΌ ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΠΈ Π΄Π»Ρ ΡΡΡΠ΄Π΅Π½ΡΠΎΠ² ΡΡΠ°ΡΡΠΈΡ ΠΊΡΡΡΠΎΠ² ΠΈ Π°ΡΠΏΠΈΡΠ°Π½ΡΠΎΠ² ΡΠ½ΠΈΠ²Π΅ΡΡΠΈΡΠ΅ΡΠΎΠ², ΠΈΠ·ΡΡΠ°ΡΡΠΈΡ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΡ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ ΡΠ΅ΠΊΡΠΎΡΠ° ΠΈ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΠ΅ ΡΠΈΡΡΠ΅ΠΌΡ, Π° ΡΠ°ΠΊΠΆΠ΅ Π΄Π»Ρ ΠΏΡΠ΅ΠΏΠΎΠ΄Π°Π²Π°ΡΠ΅Π»Π΅ΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΈΡ Π²ΡΠ·ΠΎΠ² ΠΈ ΡΠΏΠ΅ΡΠΈΠ°Π»ΠΈΡΡΠΎΠ² Π² ΠΎΠ±Π»Π°ΡΡΠΈ ΡΠΈΡΠΊΠ°Π»ΡΠ½ΠΎΠΉ ΠΏΠΎΠ»ΠΈΡΠΈΠΊΠΈ.
<hr>Delve into the intricate world of taxation with "The Economics of Taxation" by renowned French and American economist, Bertrand SalaniΓ©. This book provides a concise yet rigorous exploration of how taxes influence the decisions of economic agents and the fundamental principles underlying the design of effective tax systems, drawing upon key insights from taxation theories.
This comprehensive guide covers a wide range of topics, from foundational taxation theories and their implications to empirical research and contemporary debates in tax policy. SalaniΓ© expertly navigates the complexities of tax design, offering a clear understanding of the challenges faced by policymakers.
This book is ideally suited for:
The book assumes a basic understanding of economic principles.
"The Economics of Taxation" offers a valuable introduction to modern economic theory of taxation, highlighting the complexities faced by those shaping fiscal policy. SalaniΓ© emphasizes the crucial role of theory in understanding the optimal design of taxes and tax systems for individual countries. Whether you're a student, academic, or policy professional, this book provides the knowledge and insights you need to navigate the ever-evolving landscape of taxation.