Change of tax policy model as a base for innovation development while transferring from the pre-industrial to the industrial society

Abstract

The idea of the present work lies in the research on the tax policy model at a particular step of development of the human society. The present research is dedicated to the analysis of the changes typical for transfer from a pre-industrial to industrial society in a modern economic system. The author insists that the concept of transfer from the pre-industrial model of taxation to the industrial in the twenty-first century leads to innovational development of a particular country and differs from the initial concept, which was on the border of the nineteenth and twentieth centuries. The experience of Vietnam is taken as an example. The practical value of the chapter is in the application of the particular case of the changing tax policy to the general situation of imminent changes in the tax policy while changing the step of development of the modern economic system.