Податок на багатство: стан та тенденції застосування в країнах

Михайло Михайлович Свердан
кандидат економічних наук, доцент кафедри фінансів, обліку та аудиту,Університет економіки та права «КРОК», e-mail:sverdanof@ukr.net

Цитувати статтю:

Свердан, М. М. Податок на багатство: стан та тенденції застосування в країнах ОЕСР / Михайло Михайлович Свердан // Вісник соціально-економічних досліджень: зб. наук. праць; за ред.: М. І. Звєрякова (голов. ред.) та ін. (ISSN 2313-4569). – Одеса: Одеський національний економічний університет. – 2015. – Вип. 3. – № 58. – С. 248–261.

Анотація

У статті досліджено фінансовий зміст податку на багатство та передумови його введення. Розглянуто особливості функціонування податку на багатство в умовах ринкової соціально орієнтованої економіки. Визначено найбільш важливу специфіку функціонування податку на багатство в країнах ОЕСР. Досліджено чинники, які обумовлюють становище й перетворення податку на багатство в сучасних умовах.

Ключові слова

податки; багатство; податок на багатство; оподаткування; податкова політика; податкова система.

JEL classification: E620, H220

УДК: 336:226

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