Taxation - An Instrument and a Reflection of the Dominant Ideology and Paradigm Cover Image

Данъчното облагане – инструмент и отражение на господстващата идеология и парадигма
Taxation - An Instrument and a Reflection of the Dominant Ideology and Paradigm

Author(s): Velcho Stoyanov
Subject(s): Economy
Published by: Стопанска академия »Д. А. Ценов«
Keywords: taxation; tax policy; social and economic systems; financial and tax theory and policy; tax systems

Summary/Abstract: This article analyzes the role of taxes as a tool and reflection of the dominant ideology and paradigm. Problems concerning taxes, taxation and fiscal policy are examined in a general theoretical and paradigm plan set against the background of the global financial and economic crisis. The article is structured via the following sections: 1. Analysis of the relationship between public and economic/ social and political systems and taxation systems; 2. Evaluation of the principles of taxation; 3. Discussion of modern tax systems and policies.

  • Issue Year: 2011
  • Issue No: 2
  • Page Range: 17-38
  • Page Count: 22
  • Language: Bulgarian