| | | | PROBLEMS OF MODERN ECONOMICS, N 3 (51), 2014 | | | | ISSUES OF ECONOMIC THEORY. MACROECONOMICS | | | Bachurin D. G.
Assistant professor, Chair of finances, monetary turnover and credit, Tjumen’ State University PhD (Jurisprudence)
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| | | The article focuses on large-scale corrections of social relations against the development of added value taxation mechanisms, including the major structural spheres of these relations. The author argues that added value taxation became an effective economic regulator in the contemporary social state, whereas the effects of social corrections emerging in its wake produce a positive impact upon the processes of social development, same as the inhibition of capital expansion processes and the transition from capital-intensive types of industrial production to economic integration. Various negative effects accompany this process as well, such as increase of unemployment, frauds related to the added value tax, increase of criminal and corruption sectors of economy, etc | | Key words: added value tax, added value, social state | | Pages: 103 - 107 |
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