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ÎÃËÀÂËÅÍÈÅ
Ïðåäèñëîâèå êî âòîðîìó èçäàíèþ ............................................ 3
Ââåäåíèå .............................................................................. 5
Âîçíèêíîâåíèå è ðàçâèòèå íàëîãîîáëîæåíèÿ ............................. 8
Íàëîãîâàÿ ñèñòåìà Äðåâíåãî Ðèìà ............................................. 8
Íàëîãîâàÿ ñèñòåìà Âèçàíòèè ................................................... 11
Íàëîãîâàÿ ñèñòåìà Ðîññèè ...................................................... 13
Ýâîëþöèÿ ýêîíîìè÷åñêîé ðîëè ãîñóäàðñòâà
è îñíîâíûå íàëîãîâûå òåîðèè ............................................. 20
Ýêîíîìè÷åñêîå ñîäåðæàíèå íàëîãîâ ........................................ 28
Ñóùíîñòü íàëîãîâ .................................................................. 28
Ýëåìåíòû íàëîãà ................................................................... 32
Ôóíêöèè íàëîãîâ .................................................................. 48
Êëàññèôèêàöèÿ íàëîãîâ ......................................................... 52
Êðèòåðèè êëàññèôèêàöèè íàëîãîâ ........................................... 52
Ïðÿìûå íàëîãè: âèäû è èõ õàðàêòåðèñòèêà .............................. 58
Êîñâåííûå íàëîãè: âèäû è èõ õàðàêòåðèñòèêà .......................... 71
Ñîîòíîøåíèå ïðÿìîãî è êîñâåííîãî íàëîãîîáëîæåíèÿ ................. 73
Ãðóïïèðîâêà íàëîãîâ ............................................................. 76
Íàëîãîâûé ïîòåíöèàë ............................................................ 78
Ñóùíîñòü íàëîãîâîãî ïîòåíöèàëà .................................................. 78
Ñïîñîáû ðàñøèðåíèÿ íàëîãîâîãî ïîòåíöèàëà ................................. 79
Ðàñïðåäåëåíèå íàëîãîâîé íàãðóçêè .......................................... 84
Ñóùíîñòü íàëîãîâîé íàãðóçêè ................................................. 84
Âëèÿíèå ýëàñòè÷íîñòè ñïðîñà è ïðåäëîæåíèÿ
íà ðàñïðåäåëåíèå íàëîãîâîé íàãðóçêè ...................................... 85
Ïðÿìàÿ ýëàñòè÷íîñòü ñïðîñà ïî öåíå ........................................ 86
Ïåðåêðåñòíàÿ ýëàñòè÷íîñòü ñïðîñà ïî öåíå ............................... 89
Ýëàñòè÷íîñòü ñïðîñà ïî äîõîäó ............................................... 93
Ýëàñòè÷íîñòü ïðåäëîæåíèÿ ..................................................... 95
Òåîðèè ïåðåëîæåíèÿ íàëîãîâ ................................................... 97
Ðûíî÷íûé ìåõàíèçì ïåðåëîæåíèÿ íàëîãîâ ............................... 100
Óìåíüøåíèå íàëîãîâ ............................................................. 104
Ôèíàíñîâàÿ ñèñòåìà ........................................................... 108
Áþäæåòíàÿ ñèñòåìà è ãîñóäàðñòâåííûé áþäæåò ........................ 108
Õàðàêòåðèñòèêà ãîñóäàðñòâåííûõ ðàñõîäîâ
è èõ êëàññèôèêàöèÿ ............................................................. 110
Ñîäåðæàíèå ãîñóäàðñòâåííûõ äîõîäîâ è èõ êëàññèôèêàöèÿ ...... 112
Áþäæåòíûå äåôèöèòû ........................................................... 113
Ãîñóäàðñòâåííûé äîëã ........................................................... 116
Íàëîãîâî-áþäæåòíàÿ ïîëèòèêà ............................................. 119
Ñóùíîñòü íàëîãîâî-áþäæåòíîé (ôèñêàëüíîé) ïîëèòèêè ............ 119
Âèäû ôèñêàëüíîé ïîëèòèêè .................................................. 120
Ðåãóëèðîâàíèå áþäæåòíîãî äåôèöèòà ...................................... 122
Êîíöåïöèÿ åæåãîäíîãî áàëàíñèðîâàíèÿ ............................... 123
Êîíöåïöèÿ öèêëè÷åñêîãî áàëàíñèðîâàíèÿ ............................ 125
Êîíöåïöèÿ ôóíêöèîíàëüíûõ ôèíàíñîâ ............................... 126
Ìåõàíèçìû âîçäåéñòâèÿ ôèñêàëüíîé ïîëèòèêè
íà ñîâîêóïíûé ñïðîñ ............................................................ 128
Âîçäåéñòâèå ôèñêàëüíîé ïîëèòèêè
íà ñîâîêóïíîå ïðåäëîæåíèå .................................................... 133
Íàëîãîâàÿ ñèñòåìà .............................................................. 136
Ñóùíîñòü è ìîäåëè íàëîãîâûõ ñèñòåì ..................................... 136
Îðãàíèçàöèîííûå ïðèíöèïû ïîñòðîåíèÿ íàëîãîâûõ ñèñòåì ....... 139
Ïîêàçàòåëè íàëîãîâîé ñèñòåìû ............................................... 143
Ñïîñîáû âçèìàíèÿ íàëîãîâ .................................................... 145
Ïðèíöèïû îðãàíèçàöèè ðàáîòû íàëîãîâûõ îðãàíîâ ................... 148
Áèáëèîãðàôè÷åñêèé ñïèñîê .................................................. 150
ÏÐÈËÎÆÅÍÈÅ ..................................................................... 152
