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The totality of state revenues and expenditures in a strictly defined time period, drawn up in the form of a financial document with the obligatory indication of the sources and estimated amounts of cash receipts, directions and volumes of their spending.
To form the state budget, reflecting the needs of the country, to be financed to meet them from the state treasury, the government bodies involved in its preparation examine and approve the expenditure and revenue parts, each of which is a mandatory structural form of the state budget. The state budget consists of the following levels:
- federal;
- regional;
- municipal;
- local;
- budgets of state off-budget funds.
The structure of the expenditure side of the budget
Government expenditures included in the country's budget are formed from the totality of all the needs of the state in a certain time period. Funds from the state treasury are directed to meet such national goals and interests as:
- Military. Ensuring the security and defense of the state.
- Economic. Formation of state property, repayment of external debt, support for entrepreneurship, replenishment of the state reserve, participation in investment projects, other economic expenses.
- Foreign policy. Expenses for the implementation of international activities, participation in international associations, organizations, assemblies, ensuring international agreements, etc.
- Social. Providing insurance, pension, targeted and other payments, budget allocations for the maintenance of medical, educational, cultural and other social facilities. Costs for the formation and operation social policy states.
- Costs for public administration. They provide for the activities of the President of the country, authorities and other needs of general government.
Thus, the state budget has three spending structures, including departmental, economic and functional. The main financial document of the country also includes closed items of expenditure, usually used by the Ministry of Defense, but often distributed to the socio-economic sphere.
The structure of the revenue side of the budget
State revenues are funds received in an irrevocable and gratuitous manner in accordance with the legislation of the state. The income part is formed from:
- Tax payments, including taxes and fees on property, on foreign trade, on profits and other areas of activity, duties and deductions.
- Non-tax revenues based on business income, fines, administrative fees, sanctions and other non-tax payments.
- Income from capital transactions. Trading operations with land, state reserves, fixed capital.
Government revenues that exceed spending form a budget surplus, in fact, a surplus Money. In the case when the expenditure side is greater than the revenue, a deficit is formed.
Principles of construction of the state budget
In the vast majority of democratic countries, the preparation of the state budget is entrusted to the government, its adoption and approval is entrusted to the highest legislative bodies.
Budget is a specific detailed plan for the collection and use of resources by economic agents for a certain period.
- a document describing the income and expenses of a particular state, as a rule, for a year (from January 1 to December 31).
Functions of the state budget:
- Regulates the cash flows of the state, strengthens ties between the center and the subjects of the federation
- Legally controls the actions of the government
- Carries information about the intentions of the government to participants in economic activity
- Specifies parameters economic policy and sets the framework for possible government action
In view of the special importance of the state budget for all areas economic life its drafting, approval and implementation occur at the level of laws. At the same time, the state budget itself is a law.
Almost every economic institution (enterprise, firm, branch of the economy, bank, economic and financial funds, etc.) has a plan for collecting income and using expenses. All socio-political institutions (government organizations, political parties etc.).
The state budget serves as a prerequisite and financial basis for the functioning of the state and the implementation by it of those functions that society has authorized it to perform. With the help of the budget, issues of financial regulation at the macro level and on the scale of the entire economy are solved. Economic importance the budget lies in the fact that it forms a significant part of the final demand (due to its funds, most of the income from the population is formed, large volumes of products are purchased, and state reserves are created). Significant financial flows pass through the budget, it directly affects the formation of important economic indicators (Fig. 1):
State budget revenues are the final stage of cash flows coming from the real sector and other large areas of financial relations, and state budget expenditures are the starting point for the movement of state resources to the needs outlined by the state and society (Fig. 2).
- Volume of production
- Investments
- Real income
The state budget is the main financial plan of the country, having the force of law.
The budget is a way of redistributing the monetary incomes of the population, enterprises and other legal entities in the interest of financing government and other public expenditures.
State budget revenues:
- Taxes on income of legal and individuals
- Receipts from the real sector (profit tax)
- Receipt of indirect taxes and excises
- Duties and non-tax fees
- Regional and local taxes
State budget expenditures:
- Industry
- Social politics
- Agriculture
- public administration
- International activity
- Defense
- Law enforcement
- The science
- healthcare
Balanced budget- a budget in which the ratios of income and expenses are equal.
If revenues and expenditures in the budget differ, then the budget deficit or surplus.
The spending of state budget funds is carried out in the directions and in the amounts determined by the federal law, laws and other regulatory legal acts of the subjects of state power. State budget expenditures can be classified according to different featured, the most important of which is financing the state of their functions: economic, social, defense etc.
The following expenses are financed from the federal budget:- content of authorities;
- national defense;
- science funding;
- financing of the real sector;
- formation of state reserves;
- service and repayment of public debt (internal and external);
- regulation of the financial potential of the subjects of the state (federal or unitary).
- state support for industries (construction, Agriculture, transport, communication);
- ensuring law enforcement activities;
- ensuring fire safety;
- science and social and cultural events.
The basic principle of delimiting expenditures between budgets is their adequacy to the powers assigned to the respective level of government.
Budget expenditures are also divided according to the principle of their participation in the process of expanded reproduction.
According to the principle of participation in the process of expanded reproduction, budget expenditures are divided into current and capital expenditure.
Current expenses- this is:
- maintenance of authorities, administration and law enforcement agencies;
- current spending on defense, science, social sphere;
- separate compensation expenses by sectors of the economy.
Capital expenditures are divided into:
- New construction;
- reconstruction of important objects of state and municipal property.
Among priority state budget expenditures are:
- social spending;
- military spending;
- content of the judicial system;
- education and healthcare.
14.4. Taxation in the formation of the state budget
To ensure the functioning of its own apparatus and structure, the state must have material and financial resources. This is done on the basis of taxes.
The origins of the emergence of taxes and taxation are associated with the emergence of private property and the state. The first scientific treatises on taxes and taxation appeared in England in the 17th–19th centuries. The definition of tax in the economic literature is interpreted by various authors. They differ in individual characteristics in detail, but the general content of the tax proposed by these scholars seems to be identical. For example, A. Smith noted that "a tax is a burden imposed by the state in the legislative order, which provides for its size and payment procedure." Further, J. Sismondi wrote the following: “a tax is a sacrifice and at the same time a blessing, if the services of the state at the expense of this sacrifice are beneficial.” And in modern Russian economic literature they give a definition of tax in the following wording: “Tax is the funds forcibly withdrawn by the state or local authorities from individuals and legal entities necessary for the state to carry out its functions. These charges are made on the basis of state legislation.
Here it should be noted that if we approach from the standpoint of fundamental economic science, then it is necessary to define tax as an economic category, considering in the content the relationship between opposing subjects and the conditions that unite them into a holistic phenomenon. First, taxes express economic relations between the state and subjects of the national economy; secondly, the object of these relations is a part of the income and the result of the activity, which will have to be legally withdrawn from the above subjects in favor of the state. This will allow the state as the main subject to realize its functions in creating conditions for development national economy and society. Thus, there are voluntary-compulsory relations between the state and business entities to preserve the integrity and development of the country. The following definition follows from the foregoing: the essence of the tax is expressed by economic relations between the state and public economic entities regarding the deduction of mandatory payments from the income received and the results of the activities of the latter to the former on the basis of legislation (public agreement) to ensure the conditions for the development of the national economy and society.
Taxation is a mechanism for withdrawing payments from the income of subjects of the national economy to the state budget. The main components of its content include the principles of taxation.
In the economic literature, the following principles of taxation are noted, formulated by A. Smith and A.G. Wagner, and adopted by modern scientists:
Fairness, which expresses that everyone is obliged, based on their abilities and income, to be a participant in the financing of public expenditures intended for the development of the country;
Taking into account the interests of taxpayers implies the certainty of the amount, simplicity of methods and time of payment;
Correct choice of sources of taxation;
Sufficiency in ensuring the coverage of state expenses by tax revenues;
Economy expresses the excess of the amount of collection for a particular type of tax compared to the costs of its withdrawal or receipt;
Exemption from paying taxes for part of the population with minimal incomes.
The elements of the mechanism of withdrawal from the income of subjects as payments to the state budget include tax rates, which can be presented in the following forms:
Fixed rates. Such rates are determined in an absolute amount, which is independent of the amount of income and is withdrawn from each unit of output or services;
proportional rates. They predetermine the same percentage of the tax object;
Progressive rates. This type involves an increase in the tax rate depending on the growth of income;
Regressive rates appear to be the opposite of progressive rates, in that as income increases, the tax is expected to decrease.
In a socially oriented market economy, taxes perform three main functions: fiscal, economic and social.
The fiscal function allows the state to form monetary funds on the basis of taxes and finance budget expenditures.
The economic function of taxes is expressed in the stimulation and interest of business entities in the production of various goods and services, optimization of the relationship between accumulation and consumption, redistribution of total income between industries and territories.
The social function involves taking into account and stimulating the growth of the population's income, redistributing part of the national income to the social sphere, curbing and limiting certain types of goods that are harmful to the health of citizens until they are completely phased out.
Taxes are divided into direct and indirect, general, special, which manifest themselves in specific forms.
General taxes are characterized by unaddressed receipts to the state budget. Special taxes are received with an indication of their application.
Direct taxes include those that are levied by the state directly on income (profit, wages, interest, etc.) and property of taxpayers. Depending on the rates, direct taxes are divided into proportional, progressive and regressive.
Taxes levied by the state on sellers and buyers in the form of surcharges on the prices of goods and service tariffs are called indirect taxes. These taxes include value added tax, customs duties, excises.
Payments to the state budget appear in various forms.
A common form is value added tax (VAT). This tax is popular in many countries, including Russia and Kazakhstan. In the CIS countries, the VAT rate ranges from 10 to 25 percent of the volume of goods sold.
VAT effectively affects the development of the national economy in developed, civilized countries. This process is based on a high level of development of productive forces, equipment, technology, as a whole, the national economy and society. However, this type of tax for countries that are rebuilding and becoming on the rails of a market economy, with inept use, can serve as a negative factor in pricing. A weak, unformed national economy on the scale of both the domestic market and the external one is not yet able to withstand the “cheat” on trade. Moreover, if the product is turned around several times until it reaches the end consumer, then such a process artificially increases the prices of goods and services and negatively affects not only the individual consumer, but the entire economy. But in this case, at first glance, it seems that the state wins, clearly fixing the turnover on each transaction and “unfastening” the positive VAT to the budget. This "gain" is illusory, because a huge pressure suppresses the development of small and medium-sized businesses, pushing the latter to illegal actions and curtailing their activities.
Value Added Tax works effectively on large firms production nature, but not for small and medium-sized, and also not for small trading organizations. AT state regulation need to rely not on one type of fee, but on effective system taxes and payments that would stimulate and activate all links in economic activity and all subjects in macroeconomics.
Large tax rates should be imposed on the income of financial and credit organizations. The peculiarity of financial transactions lies in risk, and not in production and material costs and a large amount of labor activity. Therefore, in the financial sector, there should be high taxes on income that benefits the whole society.
The development of society and market economy is impossible without culture, education, healthcare, scientific and technological progress. Stimulation of progress in culture, education, health care will pay off many times over. It can manifest itself in soft loans, small payments to the state budget. For legal entities, organizations of these areas, it is desirable to establish taxes of no more than 10% of income, and for individuals engaged in private practice in the field of healthcare, education, culture - up to 5%.
Special attention should be addressed to research organizations, socio-economic think tanks, consulting firms. To assist in every possible way in their functioning on a self-supporting basis. At the same time, to limit payments to the state budget to no more than 5 percent of the income of the above-mentioned organizations.
In order to intensify entrepreneurial activity, it is necessary to introduce tax pressure to a minimum, limit the number of planned inspections to 2 times a year, and reporting should not exceed once a quarter. It is necessary to create conditions for transparency in relation to the inspection bodies of the state and entrepreneurs.
The state budget is also replenished by deductions from wages. This deduction should stimulate production, work, firms, organizations, employees themselves and the state. Based on the practice of highly developed countries, we can assume the following system of taxation of employees. It seems appropriate to deduct taxes from wages after deducting the amount of utilities, the cost of food and clothing according to the standard, the maintenance of dependents, property taxes, local taxes, medical expenses, insurance, payment in Pension Fund. After the above operation, from the remaining minimum amount, if the expiration date of the building or house, apartment has expired, then payment of tax on this property also stops. Further, if this citizen uses the excess real estate, house, apartment in business as an office, production workshop or other, then the tax is reduced to 0.1 percent of the cost. Another example, if a citizen has a second car, any vehicle not used in business, manufacturing process, then he pays a tax of 10 percent of the cost for the year, and for the first car - 0.1 percent. After 100 percent payment of taxes for motor vehicles, deductions to the state budget are terminated.
Further, it is necessary to impose taxes on the means of production, objects of labor, equipment, technology, working capital. In this type of taxation, one must follow the following principle: the more means of production and modern, the latest highly efficient equipment and technology, the lower the taxes. And on outdated equipment, technology to introduce an increased tax rate. Such an approach will stimulate firms towards the acquisition of modern, highly efficient equipment and technology of means of production.
Optimization of taxation and payments should take place according to a scientifically based methodology, otherwise distortions and “pulling the blanket” in favor of the state are inevitable, which will negatively affect the subjects directly and indirectly on the national economy.
In the theory of tax optimization, in the early 80s of the 20th century, the American economist A. Laffer proposed a graphical model of the dependence of the rate and tax receipts, which was later named after the author "Laffer Curve". It can be shown in the following figure 27.
Rice. 27. Laffer curve: a model of the relationship between changes in tax rates ( R) and state budget revenues ( Y)
In Figure 27, the abscissa (horizontal line) shows tax rates ( R), and the ordinates (vertical line) - revenues to the state budget ( Y). Increasing tax rates until the intersection of two direct coordinates R 1 and Y 1 allows government revenue to grow, then further growth R will reduce government revenue. Here the best option is the tax rate R 1 , which allows to ensure maximum receipts of revenues to the state budget.
However, there are objections and claims to this Laffer Curve model. So, for example, the Swedish economist K. Eklund writes: “In a certain sense, the Laffer curve is quite trivial. Obviously, too high taxes have a negative impact on people's willingness to work and pay taxes. But the important question - which this simplified diagram doesn't answer - is at what value of the tax rate does this happen. The answer will, of course, be different for different countries- depending on tax policy, the size and structure of the public sector, and whether people think they are "getting something" in return for paying taxes. As for the US, it turned out that Laffer was overly optimistic. The Reagan tax cut in 1981 led not to a reduction, but to an increase in the budget deficit.” Here it would be appropriate to bring other points of view. The Americans J. Sloman and M. Sutcliff write: “The curve can be asymmetrical. It can reach its maximum value at a rate of 40, 50, 60 or even 90%. Nevertheless, Laffer and others on the right argued that tax rates were higher. R one . In fact, numerous facts indicate that in most countries they were lower than R 1 in the 1980s and certainly are now, given the cuts in income tax rates that have been carried out around the world over the past decade. Further to the addition, one can cite the statement of the Russian author A.S. Bogdanov, who noted that “without a doubt, an increase or decrease in tax rates has an inhibitory or, conversely, stimulating effect on the dynamics of capital investment. However, in general, in a market economy, investment is influenced by many factors in addition to tax rates. An important place among these factors is occupied by the features of the cycle, the ratio of supply and demand for the products of certain companies, the dynamics of their profits.
To illustrate the relationship of tax with income, supply and demand, the following model is proposed in Figure 28.
This figure 28 shows that with an increase in the tax value from 0 to the point ( a) aggregate demand decreases from 0 to the point ( b) and sentence (0– With), and national income (0– d). This model demonstrates the tax as a tool that affects the entire economy, which requires the search for optimization of ratios in order to increase its efficiency.
Rice. 28. Model of the relationship of changes in tax values ( R), aggregate demand ( D), suggestions ( S) and national income ( Y).
Large taxes and payments are characteristic of the CIS countries as a result of the dictates of the state, which serves as the basis for the development of corruption and the withdrawal of subjects into the shadow economy. "According to some estimates, the hidden activity of enterprises in 1997 amounted to 20% of GDP" . However, it can be more, up to 40-50%.
The tax system during the transitional economy is unstable and constantly changing, which indicates the absence of a scientific basis for its formation. However, it also affects highly developed countries. On this occasion, the Americans K. McConnell and S. Brew write: “The problem is that there is no scientific approach to measuring someone's ability to pay taxes. So, in practice, the answer is based on assumptions and conjectures, depending on the views on the problem of taxing the ruling political party, on the requirements of the moment and the government's need for income ... The tax structure of the American economy is more consistent with the concept of solvency than with the principle of taxing the benefits received.
In this case, American economists are right that taxing benefits is the way to deal with the problems that arise. For a scientifically based solution to the problems of taxation, it is necessary to determine and know the magnitude of the costs of reproduction, the excess profits of the subjects of a market economy. As we know, reproduction costs include costs (production or distribution) of the firm (depending on the field of activity), depreciation and investment deductions, normal profit. It should be noted here that depreciation and investment deductions from the entire amount of profit should not be taxed, since they will be used to expand the reproduction process.
The costs (of production or circulation) of a firm consist of depreciation of fixed assets, intermediate product and wages. Next, we need to distinguish between the minimum prices ( R 1), normal prices ( R 2), maximum prices ( R 3). The prices of goods or services can be determined by the following formula:
R = FROM + V + m, (152)
where FROM- depreciation of fixed assets and intermediate product; V- wage; m- profit.
Here we need to differentiate FROM into composite FROM 1 + FROM 2 ; FROM 1 - depreciation of fixed assets, FROM 2 - intermediate product i.e.
FROM = FROM 1 + FROM 2 . (153)
Also, the profit should be decomposed into its component parts: m 1 - investment deductions, m 2 - normal profit, m 3 - excess profit, i.e.
m = m 1 + m 2 + m 3 . (154)
Such an approach is necessary to create a scientific system of taxation, since it follows from the mechanism of action of economic laws, in particular, the law of value. The allocation of each part in the price structure and the differentiation of the constituent elements within a separate part makes it possible to identify the real objects of taxation. The taxation of these objects is aimed at real stimulation of increasing the efficiency, both of individual components, and in general, the costs of production or services.
The objects of taxation are FROM 1 , FROM 2 , V, m 2 , m 3, that is, the components of the value of the goods. Each part [( FROM 1 + FROM 2), V, m 2 , m 3], is taxed at a rate of 10% at the expense of the firm. At the same time, it should be noted that with FROM 1 deduction will be 7%, FROM 2 - 3%. This ratio follows from the objective process of increasing the production of commodities by exceeding the intermediate product. This is achieved by stimulating and reducing taxes on working capital in relation to the main ones. Individual tax is charged up to 10%. Thus from the part ( FROM 1 + FROM 2) 10% is withdrawn, with ( V) each individual - up to 10% and the company - 10%, with a normal profit ( m 2) and excess profits ( m 3), individuals - 10%, firms - 10%.
This taxation is feasible when selling goods and services at a minimum price, formed from the sum of the components:
(FROM 1 + FROM 2) + V + m 2 = P 1 , (155)
where R 1 - minimum price.
This means that the total amount of taxes minimum price (P 1) will be half. This is the worst option for firms.
However, there is another option that encourages firms and individuals to transfer and levy these amounts of taxation from excess profits. To do this, firms need to improve the quality of goods and services, labor productivity, so that prices include excess profits ( m 3).
Normal price:
R 2 = (FROM 1 + FROM 2) + V + m 1 + m 2 = FROM c, (156)
where R 2 - normal price; FROM c - reproduction costs.
Maximum price:
R 3 = FROM in + m 3 , (157)
where R 3 - maximum price.
In the case when the company receives excess profits, it is necessary to change the source from which the tax is levied. The whole amount of tax from parts FROM 1 , FROM 2 , V, m 2 will be charged from excess profits m 3 , thereby leaving the values of the above-named constituent taxable parts within the same limits. In this case, the firm will aim to ensure that the profit is equal to the sum
m 1 + m 2 + m 3 = m, (158)
where m 3³ r; r- amount of taxes from parts FROM 1 + FROM 2 + V + m 2 .
This approach to taxation of net excess profits ( m h) in relation to monopoly, medium, small firms it seems fair and rational. First, large firms, having a privileged position and power over prices, set monopoly high prices, so most of the net excess profits must be deducted in favor of the state and society. Medium and small firms are given the opportunity to develop, leaving them with 50 to 80% of net excess profits. Since they can be attributed to outsiders, and they have a tougher competitive struggle, in which it is much more difficult for them to survive than monopolies.
It should be noted here that in the event of an insufficient amount of excess profit, the remaining tax is withdrawn primarily from m 3 , then V, C 1 , C 2. It is important to know the methods for determining m one . the value m 1 must be calculated on the basis of growth FROM 2 and the growth rate of manufactured products or services (trade) for the planned period (year). Estimated marginal growth rate to determine FROM 2 should be no more than 15%, since 15% is the limiting value of the growth of social production at the macroeconomic level, i.e. she can serve average for each subject. There may be other benchmarks: 3%, 5% or 7%, depending on the individual growth rates of production or services of the subjects.
As noted earlier, from individuals, part V taxes up to 10% will be levied. Here it is necessary to differentiate taxation from individuals from 0.5 to 20 or 30%, depending on the amount of wages received, but at the same time, the entire amount of tax on individuals should not exceed 10% of the total V. It is also important to define m 2 , normal profit. Basis for determining m 2 should be the amount of expenses for the life of the family of the entrepreneur or a group of owners, or up to 5% of the operating capital. This limit for m 3 was not chosen by chance, since the personal consumption of entrepreneurs cannot exceed 1/3 of the capital gain, or 15%. In general, limiting the collection of tax and payments from V and m 2 contributes to an increase in the income of the population and demand for goods and services, thereby stimulating supply, growth in production and commodity circulation. A fair withdrawal of tax and payments from excess profits is in favor of society, balancing the conditions for the functioning of subjects of a market economy.
The tax system proposed above assumes a level of taxes not exceeding half of the amount of proceeds received from the minimum or normal price of goods or services, which allows the subjects of a market economy to conduct economic and commercial activities. At the same time, this tax system encourages the subjects to increase their economic performance. This is also served by the method of transferring the amount of tax from individuals, parts FROM 1 , FROM 2 , V, m 2 on m 3 if firms achieve excess profits, since the transfer of the tax burden to m 3 stimulates an increase in the efficiency of production or services and further expands the purchasing power of employees and entrepreneurs.
The proposed system of taxation does not include value added tax (VAT) as a repeated exemption that reduces the incentive for economic activity. The current practice of the VAT tax in the CIS countries shows that it negatively affects pricing, distorting, as in a distorting mirror, the economic indicators of micro- and macroeconomics, provoking an increase in “results” without a real increase in costs, volume of products and services. First of all, consumers who have to pay suffer from this. The rent of the consumer decreases, therefore, supply and demand are reduced, which serves as an inhibitory factor in the development of a market economy.
In highly developed countries, VAT ranges from 3 to 21%. This tax allows you to remove part of the excess profits from the subjects of a market economy, since in civilized countries the approach to taxation is very flexible and differentiated. So, for example, in Japan, in order not to infringe on the interests of small businesses, sales up to 30 million yen are not subject to consumption tax at all. This example would also be useful for the CIS countries in the period of the formation of a market economy. Therefore, it is proposed not to levy taxes on entrepreneurs working without organizing a legal entity, whose income does not exceed the amount of funds for a full-fledged family life and expenses spent on reproducing its activities. Such an approach would make it possible to replenish the ranks of small businesses, reduce the number of unemployed, increase household incomes and horizontal trade turnover, thereby increasing the efficiency of transaction and circulation costs.
In the formation of a scientific system of taxation, it is necessary to proceed from the definition of organically interconnected parts of the subject of taxation, and the system of taxation methods should be directed to increasing the efficiency of the costs of subjects and achieving high results at both the micro and macro levels.
For a real implementation of the proposed tax system into management practice, it is necessary to create a legal system that adequately reflects the mechanism of functioning of this system. On this occasion, American critics wrote that “many laws of social regulation are poorly drafted, tasks, and regulatory standards are often formulated in legal, political and technical language. As a result, goals are pursued whose marginal costs exceed the marginal benefits.
Concepts and terms
Tax; taxation; tax rates; direct taxes; indirect taxes; general taxes; special taxes; value added tax.
Issues under consideration
1. Socio-economic essence of taxation.
2. Taxation in the socialization of the market economy.
3. Subjects of the functioning of the tax system.
Questions for seminars
1. Principles of taxation.
2. Functions of taxes.
3. Structure and types of taxes.
Exercises
Answer the questions and determine the type of problem (scientific or educational), justify your point of view, identify a system of problems on the topic.
1. What problems exist in the taxation system?
2. What is the difference between direct and indirect taxes?
3. How can you explain the need for taxation?
Topics for abstracts
1. Taxes in the formation of the state budget.
2. Taxes in the development of small and medium businesses.
3. Improving taxation in increasing the efficiency of the national economy.
Literature
1. V. Petty. Treatise on taxes and fees. 1662; A. Smith. An inquiry into the nature and causes of the wealth of nations. 1776; D. Riccardo Beginning of political economy and taxation. 1817
2. Economic theory/ Ed. V.D. Kamaeva, E.N. Lobacheva.- M., 2005.
3. Economic theory. Textbook / Ed. A.I. Dobrynina, L.S. Tarasevich. - St. Petersburg, 1999: ill.
4. General economic theory./Ed. U.K.Shedenova. Textbook.-Aktobe, 2004; P.G. Ermishin. Basics of economic theory. - Tavri, 1994. ().
5. USA: conditions for business / Otv. ed. M. Ivanov. - M, 1991.
6. Eklund K. Efficient economy - the Swedish model / Per. from Swedish-M., 1991.
7. Sloman J. Economics. Express course. 5th ed. - St. Petersburg, 2007: ill.
8. Course of economic theory. Textbook / Ed. Chepurina M.N., Kiseleva E.A. - Kirov, 1998.
9. Braginsky S.V., Pevzner Ya.A. Political economy: debatable problems, ways of updating.-M., 1991.
10. McConnell K.R., Brew S.L. Economics. T.2. - M., 1992.
11. Japan / Res. ed. G.K. Voitolovsky and S.A. Diykov. - M., 1990.
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