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Taxes and Taxation
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Nadtochiy E. V. History of the emergence and development of strategic landmarks of state tax policy

Abstract: The study of state tax policy is performed in accordance with its standing within the organic unity with economic and budget policy of the country. The author reveals the evolution of strategic landmarks of the tax policy since the year of 988 to 2013, establishing that, in midterm perspective, the formation of fiscal environment of the state occurs within the following tax policy landmarks: 1) securing the filling of budgets; 2) optimal tax burden on business entities; 3) providing for the modernization of economy; 4) quality tax administration.


Keywords:

Tax and taxation, economy, politics, strategy, tactics, landmarks, priorities, measures, factors, perspectives


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