Article - Problems of Modern Economics

Mal’tsev A. A.
Leading researcher, Institute of Economics, Ural Branch of the Russian Academy of Sciences, PhD (Economics), Professor
Chichilimov S. V.
PhD student, Institute of Economics, Ural Branch of the Russian Academy of Sciences

The role of tax regulation in conducting modernization transformations in the present-day global economy (Russia, Ekaterinburg)

In contemporary global economy, fiscal instate is one of the basic foundations of the state economic growth. With regard to the new wave of development in the economic thinking, it is necessary to distinguish mechanisms of incorporating taxation systems into the concept to modernization transformation of the society. The article describes the evolution of modernization theory through the prism of reforming the fiscal system with the reference to the introduction of the value added tax in Europe. The authors analyze and demonstrate the unique distinctions of the present-day value added tax in the European Union, that turn it into a tool of stimulating state politics.

Key words: state regulation of economy, indirect taxes in the global economy, global economy, modernization theory

Pages: 25 - 27

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