To implement the fiscal policy, the government will need to use its tools. The tools of fiscal policy including tax tools, tool expenses, and financing tools for the budget deficit. There are many different types of taxes such as corporate income tax, personal income tax, value added tax, excise tax, property tax, etc .. but high achievement could be divided into two taxes are direct taxes (direct taxes) and indirect taxes (indirect taxes). Direct taxes are levied directly on the property and / or income of the people, while indirect taxes are levied on the value of goods and services in circulation through acts of production and consumption of economy. Similarly, the policy of the government spending is also very diverse, but also can be roughly divided into two main parts are spending regularly (such as payment of salaries to civil servants, spending on education, health health, science and technology, security and defense) and development capital expenditures (such as construction spending economic infrastructure - social). Taxation issues and specific government spending will be presented in Economic Sciences Public Sector (Public Sector Economics) in the Spring Semester. In this course, and in particular this lecture we just need to understand basically the tax policy (T) in general (not only tax but also the tax revenues and other budget and excluding external debt. In addition, we view as a tax subsidy negative) and government spending (G) (expenditure for procurement of goods and services by the government). In addition to tax and spending instruments, the financing instrument for budget deficit financing or government debt (so-called public debt) is also seen as part of fiscal policy.
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