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Финансовая политика и налоговая система

 

 

Задачами финансовой политики государства являются:

  1. содействие экономически целесообразному ведению народного хозяйства в целом;
  2. участие государства в качестве регулирующего фактора в социально справедливом распределении национального дохода.

Правильная финансовая политика требует установления государственного бюджета в зависимости от величины национального дохода и платежеспособности населения, а также расписания расхода в соответствии с общими интересами государства и нуждами населения.

Главным орудием финансовой политики служит налоговая система. Здоровая налоговая система характеризуется:

  1. всеобщностью налоговых обложений, т.е. общеобязательстью для граждан налоговых платежей;
  2. принципом прогрессивности ставок налогового обложения;
  3. освобождением от налога предметов первой необходимости и доходов, не превышающих установленного законом прожиточного минимума;
  4. предоставлением льгот экономически слабым слоям населения в рамках налогового законодательства.

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