Вестник социально-экономических исследований 2017, 2-3(63-64), 105-126

Open Access Article

Мировая панорама налога на богатство: история и современность

Михаил Михайлович Свердан
кандидат экономических наук, доцент кафедры национальной экономики и финансов, Университет экономики и права «КРОК», е-mail:sverdanof@ukr.net

Цитировать статью:

Свердан, М. М. Мировая панорама налога на богатство: история и современность // Вестник социально-экономических исследований: сб. науч. трудов; под ред.: М. И. Зверякова (глав. ред.) и др. (ISSN 2313-4569). – Одесса: Одесский национальный экономический университет. – 2017. – № 2-3 (63-64). – С. 105–126.

Аннотация

В статье исследованы экономические основы формирования и накопления собственности как предпосылки создания базы для богатства и его налогообложения. Отражены первичные формы налога на богатство и их развитие в исторической ретроспективе. Рассмотрены особенности функционирования налога на богатство в разных странах мира на примере европейских, латиноамериканских и азиатских стран. Определена динамика трансформаций налога на богатство. Предложено использование налога на богатство как фискального инструмента в налоговой системе государства.

Ключевые слова

налогообложение; богатство; налоговая система; налог на богатство; налоговая политика.

JEL classification: E620; H220;  DOI: https://doi.org/10.33987/vsed.2-3(63-64).2017.105-126

УДК: 336:226

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