ПРЕДИЗВИКАТЕЛСТВА ПРЕД ДАНЪЧНАТА ПОЛИТИКА КАТО ФАКТОР ЗА ИКОНОМИЧЕСКО РАЗВИТИЕ
TAX POLICY CHALLENGES AS AN ECONOMIC GROWTH FACTOR

Summary/Abstract: The objectively imposed presence of taxes in government budget plans shows that it's a phenomenon that was and remains the basis for the performance of state functions. All physical and legal entities, regardless of what positions they occupy in the administrative and economic structures of society, conform their behavior and estimates for the future to the on-going state tax policy. The tax policy is objectively related to the production and process of money distribution and reasonably affects the final results of each business and respectively, economic growth. Tax policy is an instrument of the economic growth, which can solve financial, economic and social problems in the process of both collecting government revenue and spending it.

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