Evolution and Peculiarities of Tax Regulation in Anglo-Saxon States

Abstract

The purpose of the article is to study trends and changes in the tax policy of the Anglo-Saxon countries. The article covers the analysis of tax regulation, the trends of historical development, and the features of the implementation of tax reforms in certain periods. The key results of the study are the absence of a direct relationship between the tax policy of countries and the development of scientific schools. The reforms contain mixed approaches typical of several academic trends. The key features of tax regulation are the relatively high tax burden on the economy, the predominance of individual income tax in the structure of tax revenues to the budget.