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characteristics: tax revenues are focused on the State budget as the State's earnings are formed in the process of State participated in the distribution of social wealth in the form of value -tax money is needed to maintain political power and perform the functions and duties of the State -tax based on the reality of the economy (GDB, the consumer price index, producer price index, earnings, interest, etc.) -tax is done according to the principle of reimbursement not directly is primarily -tax management tools is the LU and regulate the macro economy encouraged or hindered business activity of the economic sectors in each country, the common goal of promoting the strengthening of capital and a healthy growth -tax contribute to ensure equality between the economic sectors (the fair tax)
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