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ÎÃËÀÂËÅÍÈÅ
ÏÐÅÄÈÑËÎÂÈÅ ............................................................................................................................................................. 4
ÑÓÙÍÎÑÒÜ ÔÈÍÀÍÑÎÂ ................................................................................................................................... 6
ÔÈÍÀÍÑÎÂÀß ÑÈÑÒÅÌÀ ............................................................................................................................... 7
Áþäæåòíàÿ ñèñòåìà è ãîñóäàðñòâåííûé áþäæåò .................................................................... 7
Õàðàêòåðèñòèêà ãîñóäàðñòâåííûõ ðàñõîäîâ è èõ êëàññèôèêàöèÿ ........................ 10
Ñîäåðæàíèå ãîñóäàðñòâåííûõ äîõîäîâ è èõ êëàññèôèêàöèÿ ..................................... 12
Áþäæåòíûå äåôèöèòû .................................................................................................................................. 13
Ãîñóäàðñòâåííûé äîëã ................................................................................................................................... 15
ÍÀËÎÃÎÂÎ-ÁÞÄÆÅÒÍÀß ÏÎËÈÒÈÊÀ ......................................................................................... 18
Ñóùíîñòü íàëîãîâî-áþäæåòíîé (ôèñêàëüíîé) ïîëèòèêè .............................................. 18
Âèäû ôèñêàëüíîé ïîëèòèêè ..................................................................................................................... 19
Ðåãóëèðîâàíèå áþäæåòíîãî äåôèöèòà ........................................................................................... 22
Êîíöåïöèÿ åæåãîäíîãî áàëàíñèðîâàíèÿ ......................................................... 23
Êîíöåïöèÿ öèêëè÷åñêîãî áàëàíñèðîâàíèÿ ..................................................... 24
Êîíöåïöèÿ ôóíêöèîíàëüíûõ ôèíàíñîâ ......................................................... 25
Ìåõàíèçìû âîçäåéñòâèÿ ôèñêàëüíîé ïîëèòèêè íà ñîâîêóïíûé ñïðîñ .............. 27
Âîçäåéñòâèå ôèñêàëüíîé ïîëèòèêè íà ñîâîêóïíîå ïðåäëîæåíèå ......................... 32
ÎÑÍÎÂÍÛÅ ÒÅÎÐÈÈ ÍÀËÎÃÎÂ ............................................................................................................. 34
ÝÊÎÍÎÌÈ×ÅÑÊÎÅ ÑÎÄÅÐÆÀÍÈÅ ÍÀËÎÃΠ......................................................................... 41
Ñóùíîñòü íàëîãîâ ............................................................................................................................................. 41
Ýëåìåíòû íàëîãà ................................................................................................................................................ 45
Ôóíêöèè íàëîãîâ ................................................................................................................................................ 61
ÊËÀÑÑÈÔÈÊÀÖÈß ÍÀËÎÃÎÂ ................................................................................................................. 63
Êðèòåðèè êëàññèôèêàöèè íàëîãîâ ...................................................................................................... 63
Ïðÿìûå íàëîãè: âèäû è èõ õàðàêòåðèñòèêà .............................................................................. 69
Êîñâåííûå íàëîãè: âèäû è èõ õàðàêòåðèñòèêà ....................................................................... 82
Ñîîòíîøåíèå ïðÿìîãî è êîñâåííîãî íàëîãîîáëîæåíèÿ ................................................... 84
Ãðóïïèðîâêà íàëîãîâ ...................................................................................................................................... 87
ÍÀËÎÃÎÂÛÉ ÏÎÒÅÍÖÈÀË ......................................................................................................................... 88
Ñóùíîñòü íàëîãîâîãî ïîòåíöèàëà ....................................................................................................... 88
Ñïîñîáû ðàñøèðåíèÿ íàëîãîâîãî ïîòåíöèàëà .......................................................................... 90
ÍÀËÎÃÎÂÀß ÑÈÑÒÅÌÀ ................................................................................................................................... 94
Ñóùíîñòü è ìîäåëè íàëîãîâûõ ñèñòåì ........................................................................................... 94
Îðãàíèçàöèîííûå ïðèíöèïû ïîñòðîåíèÿ íàëîãîâûõ ñèñòåì ........................................ 97
Ïîêàçàòåëè íàëîãîâîé ñèñòåìû ......................................................................................................... 101
Ñïîñîáû âçèìàíèÿ íàëîãîâ .................................................................................................................... 103
ÐÀÑÏÐÅÄÅËÅÍÈÅ ÍÀËÎÃÎÂÎÉ ÍÀÃÐÓÇÊÈ .......................................................................... 105
Ñóùíîñòü íàëîãîâîé íàãðóçêè ............................................................................................................. 105
