The Methodology of Tax Records for the Support of Tax Management

• Autorzy: Shaidurova Natalia , Homokyová Mária

Identyfikatory

DOI

10.2478/mape-2020-0060

• Języki publikacji: EN

Abstrakty

EN

Tax policy is associated with the use and application of taxes and their instruments, which serve to influence macroeconomic and microeconomic processes in the economy. We can derive the tax policy from the applied economic policy of the state. The objectives of economic policy are aimed in particular at strengthening the effectiveness of the market mechanism, reducing pension and property inequality, as well as strengthening the internal and external stability of the state. In securing them, the state must take into account many internal, as well as international aspects, focused not only on economic but also on political, social, defenses, ethical and other interests. The individual goals that the state sets by its economic policy can be effectively achieved through goal-oriented policies that form part of economic policy. The state’s social policy, unemployment policy, tax policy, etc. fulfil their role. These policies then have a retroactive effect on the economic policy of the state. The subject or goal of tax policy is the application of tax principles and measures so that taxes serve to promote the economic, social and political goals of the state.

Słowa kluczowe

EN

tax; tax management; optimization

• Wydawca: STE GROUP ; De Gruyter
• Czasopismo: Multidisciplinary Aspects of Production Engineering
• Rocznik: 2020
• Tom: Vol. 3, Iss. 1
• Strony: 720--731
• Opis fizyczny: Bibliogr. 15 poz., fig., tab.

Twórcy

autor

Shaidurova Natalia

• Kalashnikov Izhevsk State Technical University, Izhevsk, Russia

autor

Homokyová Mária

• Slovak University of Technology in Bratislava, Slovak Republic

Bibliografia

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Uwagi

EN

This publication has been written thanks to support of the research project VEGA 1/0019/20 and project KEGA 013TUKE-4/2019 “Modern educational tools and methods for shaping creativity and increasing the practical skills and habits of graduates of technical departments of universities”.