期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：3
页码：1-9
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Federated states are characterized by a complex government hierarchy. The same situation is with their tax policy, which is characterized by a multi-level form of fiscal revenues, which varies in different countries. In this regard, the purpose of this article is to consider what factors affect their tax policy. This research is based on a system approach to the process of studying the tax policy, as well as on structural and functional analysis methods. The tax system of federated states was considered in the case of Germany, the United States, Canada and other countries. The Results section reveals the peculiarities of tax systems existing in the federated states, as well as the factors affecting them, such as the state size, population and centralization level..
关键词：Tax Policy;Tax System;Federated State;State Policy;Budget Pumping Up
