Fiscal policy

1. Essence, aims and features of fiscal policy. Types of fiscal policy.

2. Tax policy and system.

3. Budgetary policy.

Tasks:

1. Discussion of the questions;

2. Work with state program:

- Address of President of Republic of Kazakhstan «Kazakhstan’s way – 2050: common aim, common interests, common future»;

- Budget Code of Republic of Kazakhstan;

- Tax Code of Republic of Kazakhstan.

3. Questions for discussion:

− Call the essence of fiscal policy of the state.

− What types of fiscal policy exist?

− How not discretionary policy works?

− Classify taxes by various signs.

− What conditions is carried out stimulating and constraining fiscal policies?

− What does curve of Laffer illustrate?

− What evasion forms from the taxation happen?

− Characterize the budgetary expansion and a restriction.

4. Exercises:

Exercise 1. Construct Laffer's curve for underdeveloped countries, for developed countries, for Kazakhstan.

Exercise 2. Essay writing: «Justice of the principle of the taxation – the principle of receiving the benefits», «Ways of evasion from the taxation».

Form of activity: practical work, discussion, independent activity, research activity, colloquium.

Methodical instructions: Preparation for performance of tasks should be began with studying of recommended literature. The main purpose of the theme is to learn purposes of fiscal policy, essence and types of fiscal policy, concept and instruments of discretionary fiscal policy, dependences between the public expenditures and cumulative demand, between taxes and the personal located income, economy conditions, essence, value and stabilizers of not discretionary fiscal policy, and mechanism of operation of built-in automatic stabilizers.

You shall understand essence and types of a tax policy, concept and instruments of a stimulating tax policy, essence and methods of a constraining tax policy, essence of curve of Laffer, evasion forms from the taxation, taxes and the public expenditures – the main instruments of fiscal policy, taxes and their functions. Consider classification of types of tax by objects of taxation, on destination, on authorities in which order taxes, on economic signs arrive, ways of collection of taxes.

Read about concept of the budgetary policy, essence and structure of the state budget, classification of the public expenditures, methods of financing of economy, conditions of the state budget, and sources of a covering of a budget deficit. Study tax system of Republic of Kazakhstan, main types of the budgetary policy and budgetary-tax policy of Republic of Kazakhstan.

Writing of the essay, drawing up comparative tables and structural and logical schemes and other tasks will help you to fix this theme.

Literature: 1-35.

Theme №6.

Date: 2015-02-28; view: 997