FOREIGN EXPERIENCE IN THE TAX POLICYс

Socio-economic problems of regional development

Abstract

Based on the Italian, Polish and German statistical data on social and economic indices for 2000–2007, the analysis of influence of the tax load reduction on the growth of tax incomes in Italy, Germany and Poland is presented. Main aspects of the tax policy in Italy have been considered, as well as the tax amnesties during the last years. The paper presents the analysis of industrial districts (ID) functioning in Italy as the alternatives to «free tax zones». The scientific conclusions and practical recommendations are formulated.