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An Optimal Tax System* [PDF]

open access: possibleFiscal Studies, 2011
AbstractA notable feature and principal virtue of Tax by Design is its system‐wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution‐neutral methodology that is developed in other work.
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Taxes and the tax system

2021
The manual corresponds to the educational standard of the discipline "Taxes and the tax system" of the training direction 38.03.02 "Management". The manual includes the main theoretical provisions of the modern tax legislation of Russia and control questions for self-assessment of knowledge by students.
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