TAX POLICY

LIOVOCHKIN Sergii Volodymyrovych, FEDOSOV Viktor ¹, YARENKO Ganna Mykolayivna

¹SHEE “Kyiv National Economic University named after Vadym Hetman”
OrcID ID : https://orcid.org/0000-0003-1092-4218

Wealth and fis:global paradigm of taxation

Conceptual issues of assessment and taxation of wealth in the context of the world economic theory and fiscal practice are regarded; positions on its mplementation and effective functioning are outlined.

Keywords:wealth, treasury, wealth tax, assessment of wealth, social justice.

JEL: Н21, Н23, Н24.

LIOVOCHKIN S. V. Wealth and fis:global paradigm of taxation / S. V. LIOVOCHKIN, V. . Fedosov, G. M. YARENKO // Фінанси України. - 2013. - № 4. - C. 7-26.