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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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-09-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2317 |
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| author | L. D. Efanova T. A. Sukhacheva |
| author_facet | L. D. Efanova T. A. Sukhacheva |
| author_sort | L. D. Efanova |
| collection | DOAJ |
| 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 |
| id | doaj-art-d3843409ead94535aa9774f87f374420 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2020-09-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-d3843409ead94535aa9774f87f3744202025-02-04T08:28:05ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-09-010710310710.26425/1816-4277-2020-7-103-1071780FEATURES OF TAX SYSTEM IN CANADAL. D. Efanova0T. A. Sukhacheva1State University of ManagementState University of ManagementThe 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.https://vestnik.guu.ru/jour/article/view/2317income taxationnormative regulationobject of taxationratetax obligationstax systemtaxationtaxpayer |
| spellingShingle | L. D. Efanova T. A. Sukhacheva FEATURES OF TAX SYSTEM IN CANADA Вестник университета income taxation normative regulation object of taxation rate tax obligations tax system taxation taxpayer |
| title | 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_short | FEATURES OF TAX SYSTEM IN CANADA |
| title_sort | features of tax system in canada |
| topic | income taxation normative regulation object of taxation rate tax obligations tax system taxation taxpayer |
| url | https://vestnik.guu.ru/jour/article/view/2317 |
| work_keys_str_mv | AT ldefanova featuresoftaxsystemincanada AT tasukhacheva featuresoftaxsystemincanada |