Nigar Yadulla Shahgaldiyeva
Baku State University
SOURCE, POLICY AND HARMONIZATION OF TAX LAW IN EUROPEAN LAW
Tax policy is an integral part of the financial policy of the state. Taxes are one of the key elements of state regulation of the economy. Tax policy is a set of economic, financial and political measures taken by the state to form the country's tax system in order to meet the needs of various social groups and the state for financial resources, to ensure the development of the country’s economy through redistribution of financial resources.
Key words: Sources of tax law in European law, tax,tax policy
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