FEATURES OF TAX SYSTEM IN CANADA

The state of Canada’s tax system has been studied. The structure of taxation in Canada, in particular current issues of tax control over taxpayers, have been considered. In the course of the study, regulative, complex methods of studying the tax system in Canada, general scientific and special metho...

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Autores principales: L. D. Efanova, T. A. Sukhacheva
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2020
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Acceso en línea:https://doaj.org/article/d3843409ead94535aa9774f87f374420
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spelling oai:doaj.org-article:d3843409ead94535aa9774f87f3744202021-12-03T07:43:33ZFEATURES OF TAX SYSTEM IN CANADA1816-42772686-841510.26425/1816-4277-2020-7-103-107https://doaj.org/article/d3843409ead94535aa9774f87f3744202020-09-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2317https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The state of Canada’s tax system has been studied. The structure of taxation in Canada, in particular current issues of tax control over taxpayers, have been considered. In the course of the study, regulative, complex methods of studying the tax system in Canada, general scientific and special methods of scientific knowledge: systematic and functional-structural, comparative analysis were used. It has been revealed that the tax system in Canada is more sparing and effective then in other countries. Canada, unlike other developed countries, has a higher degree of decentralization, when, with a significant impact of federal authorities, the provinces play a significant role in the formation of the concept of the national economy. This state is able to provide its citizens with a high standard of living, decent wages and quite loyal tax system.L. D. EfanovaT. A. SukhachevaPublishing House of the State University of Managementarticleincome taxationnormative regulationobject of taxationratetax obligationstax systemtaxationtaxpayerSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 7, Pp 103-107 (2020)
institution DOAJ
collection DOAJ
language RU
topic income taxation
normative regulation
object of taxation
rate
tax obligations
tax system
taxation
taxpayer
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle income taxation
normative regulation
object of taxation
rate
tax obligations
tax system
taxation
taxpayer
Sociology (General)
HM401-1281
Economics as a science
HB71-74
L. D. Efanova
T. A. Sukhacheva
FEATURES OF TAX SYSTEM IN CANADA
description The state of Canada’s tax system has been studied. The structure of taxation in Canada, in particular current issues of tax control over taxpayers, have been considered. In the course of the study, regulative, complex methods of studying the tax system in Canada, general scientific and special methods of scientific knowledge: systematic and functional-structural, comparative analysis were used. It has been revealed that the tax system in Canada is more sparing and effective then in other countries. Canada, unlike other developed countries, has a higher degree of decentralization, when, with a significant impact of federal authorities, the provinces play a significant role in the formation of the concept of the national economy. This state is able to provide its citizens with a high standard of living, decent wages and quite loyal tax system.
format article
author L. D. Efanova
T. A. Sukhacheva
author_facet L. D. Efanova
T. A. Sukhacheva
author_sort L. D. Efanova
title FEATURES OF TAX SYSTEM IN CANADA
title_short FEATURES OF TAX SYSTEM IN CANADA
title_full FEATURES OF TAX SYSTEM IN CANADA
title_fullStr FEATURES OF TAX SYSTEM IN CANADA
title_full_unstemmed FEATURES OF TAX SYSTEM IN CANADA
title_sort features of tax system in canada
publisher Publishing House of the State University of Management
publishDate 2020
url https://doaj.org/article/d3843409ead94535aa9774f87f374420
work_keys_str_mv AT ldefanova featuresoftaxsystemincanada
AT tasukhacheva featuresoftaxsystemincanada
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