Program-targeted methods for evaluation of state tax policy effectiveness
Journal: Economics Bulletin of The National Mining University (Vol.50, No. 50)Publication Date: 2015-06-17
Authors : Romanenko V. V.;
Page : 94-104
Keywords : taxation; sustainable development; tax policy; program-targeted methods in tax policy; performance indicators of tax policy;
Abstract
The use of target-oriented methods for the formulation, implementation and evaluation of tax policy is substantiated. Performance criteria of a state tax policy are specified. Mutual influence of tax policy not only on economic development, but also environmental and social components of sustainable development, is considered. Performance indicators of tax policy at the executive, political-economic, legislative levels and at the level of sustainable development are formulated. The dynamics of these parameters is researched and their desired values are formulated.
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