Volume 11 - Volume 11
Evolution and Peculiarities of Tax Regulation in Anglo-Saxon States
Abstract
The purpose of the article is to study trends and changes in the tax policy of the Anglo-Saxon
countries. The article covers the analysis of tax regulation, the trends of historical development, and
the features of the implementation of tax reforms in certain periods. The key results of the study are
the absence of a direct relationship between the tax policy of countries and the development of
scientific schools. The reforms contain mixed approaches typical of several academic trends. The key
features of tax regulation are the relatively high tax burden on the economy, the predominance of
individual income tax in the structure of tax revenues to the budget.
Paper Details
PaperID: 2209
Author's Name: Vladimir Alexandrovich Slepov, Mikhail Evgenievich Kosov, Alexey Igorevich Grishin, Tatyana Rogova and Andrew Evgenyevich Zotov
Volume: Volume 11
Issues: Volume 11
Keywords: Taxes, Tax System, State, Reforms, Regulation, Management System.
Year: 2021
Month: June
Pages: 1561-1578