Список литературы

2409-1634

Research result. Economic Research

2409-1634

10.18413/2409-1634-2023-9-1-1-2

3057

FINANCE

<strong>SOCIAL TAX POLICY: </strong><strong>ESSENCE AND CHARACTERISTICS OF ITS ELEMENTS</strong> <div> </div>

Selyukov

Mikhail V.

Selyukov

Mikhail V.

mys010@mail.ru

2023

9100

The article is devoted to the conceptual elements of social tax policy, which considers the indicators characterizing the tax policy of the state and its types. The review of special literature and official data made it possible to formulate the author's interpretation of the concept of "social tax policy," which is a conscious active interaction of a part of the state apparatus, endowed with state-power powers with public administration in the field of taxation in order to achieve the specified parameters of the socio-economic development of the country, ensuring the harmony of citizens' incomes, their social security in the form of guaranteed payments, equality in the use of benefits. On the basis of the analysis of theoretical aspects of the topic under study the concept of social tax policy is proposed, which can be formed and successfully implemented subject to the availability of a set of financial and credit, material and technical, personnel, information and analytical, organizational and legal and regulatory means.  

taxestaxationtax spherepoliticstax policysocial tax policy

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