Taxation and theories of equity
Universality is principles of equitable taxation. The role of the state in economy and the choice between effectiveness and equity. The concept of equivalent – legitimization of tax collection. Payment capacity and equitable distribution of tax burden.
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Special importance is to be given to the equity of financial institutions. The Basel Committee has raised standards of capital ratios of national banks in Kazakhstan, a concept to harmonize domestic and international approaches to equity was developed.
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