PERFORMANCE OF THE SWISS, FRENCH AND RUSSIAN TAX SYSTEMS

Abstract

Taxes represent the most significant form of public revenue of a state, on the basis of which the state forcibly withdraws funds from entities and funds raised in this way serve to meet the financial needs of the state and to achieve other goals such as economic, social, cultural, environmental, educational etc. The research is based on an analysis of the performance of the tax systems of the three countries, Switzerland, France and Russia, through practical examples of tax policy management. The main task of this paper is to consider from a theoretical point of view the importance of the financial situation and key indicators of countries in the function of tax policy.