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<node CREATED="1397221456799" ID="ID_1152450014" MODIFIED="1397221468262" TEXT="Adam Smith">
<node CREATED="1397221532950" ID="ID_93771573" MODIFIED="1397221541361" TEXT="quotation"/>
<node CREATED="1397221671574" HGAP="8" ID="ID_763508008" MODIFIED="1397222457446" TEXT="4 principles">
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<node CREATED="1397221550288" ID="ID_235179788" MODIFIED="1397221563644" TEXT="John Stiglet">
<node CREATED="1397221566894" HGAP="16" ID="ID_58782609" MODIFIED="1397222450684" TEXT="5 criteria" VSHIFT="8">
<node CREATED="1397221778326" ID="ID_595210343" MODIFIED="1397221795401" TEXT="non-discriminative"/>
<node CREATED="1397222238526" ID="ID_916886914" MODIFIED="1397222287536" TEXT="profitable">
<node CREATED="1397222607741" ID="ID_1837522465" MODIFIED="1397222616627" TEXT="economic rationality"/>
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<node CREATED="1397222016512" ID="ID_1454213097" MODIFIED="1397223908308" TEXT="straightforward to implement"/>
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<node CREATED="1397221935787" ID="ID_111955062" MODIFIED="1397222359899" TEXT="justifiable"/>
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<node CREATED="1396617033977" ID="ID_280536174" MODIFIED="1397224278587" TEXT="national tax autority web-site">
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<node CREATED="1396617120508" ID="ID_1960840750" MODIFIED="1396617275280" TEXT="GDP reaches a peak">
<node CREATED="1396617204730" ID="ID_1544496874" MODIFIED="1397225940576" TEXT=" tax payers are less willing to pay more">
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<node CREATED="1396617187250" ID="ID_1061966002" MODIFIED="1396617286347" TEXT="GDP reaches a trough">
<node CREATED="1396617334381" ID="ID_1694241963" MODIFIED="1396617359665" TEXT="companies invest in equipment"/>
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<node CREATED="1397222650900" ID="ID_186713236" MODIFIED="1397226191215" POSITION="right" TEXT="FLEXIBILITY">
<node CREATED="1397222838516" ID="ID_346846558" MODIFIED="1397222844435" TEXT="high taxation">
<node CREATED="1397222846180" ID="ID_68291584" MODIFIED="1397222853805" TEXT="lower GDP">
<node CREATED="1397222919710" ID="ID_840319662" MODIFIED="1397222945545" TEXT="to reach a trough">
<node CREATED="1397223017804" ID="ID_386245804" MODIFIED="1397223047556" TEXT="tax payers feel stronger exposure to taxation"/>
<node CREATED="1397223059062" ID="ID_1062544283" MODIFIED="1397223077573" TEXT="inflation inches up"/>
<node CREATED="1397222967560" ID="ID_670814507" MODIFIED="1397222971450" TEXT="economic slowdown"/>
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<node CREATED="1397222855812" ID="ID_1474527050" MODIFIED="1397222860824" TEXT="lower taxation">
<node CREATED="1397222862502" ID="ID_1803932519" MODIFIED="1397222865332" TEXT="higher GDP">
<node CREATED="1397222932647" ID="ID_483950661" MODIFIED="1397222934106" TEXT="peak"/>
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<node CREATED="1396616874611" ID="ID_1179295227" MODIFIED="1397222868896" TEXT="flexibility">
<node CREATED="1396616880751" ID="ID_657492884" MODIFIED="1396616884176" TEXT="flawed">
<node CREATED="1397223222247" ID="ID_342627720" MODIFIED="1397223239660" TEXT="fixed period for paying">
<node CREATED="1397223242991" ID="ID_1239483051" MODIFIED="1397223259754" TEXT="doesn&apos;t depend on approaching a peak or trough"/>
<node CREATED="1397223341100" ID="ID_642319199" MODIFIED="1397223345168" TEXT="feeds inflation"/>
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<node CREATED="1396616934065" ID="ID_733749894" MODIFIED="1396616945901" TEXT="GDP fluctuations">
<node CREATED="1396616962091" ID="ID_176613234" MODIFIED="1397222815987" TEXT="ideal taxation system follows fluctuations"/>
<node CREATED="1397223542744" ID="ID_1078297516" MODIFIED="1397223550738" TEXT="wrong taxing period">
<node CREATED="1397223604565" ID="ID_1776080963" MODIFIED="1397223614985" TEXT="government loses money"/>
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<node CREATED="1397223807710" ID="ID_1871524048" MODIFIED="1397223812734" TEXT="projections">
<node CREATED="1396617408496" HGAP="52" ID="ID_1836266242" MODIFIED="1397224156728" TEXT="optimum tax imposition periods" VSHIFT="16">
<node CREATED="1396617435170" ID="ID_1458368203" MODIFIED="1396617441654" TEXT="before reaching a trough"/>
<node CREATED="1396617450140" ID="ID_589980479" MODIFIED="1396617454724" TEXT="when bottoming out"/>
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<node CREATED="1396617586374" ID="ID_853352074" MODIFIED="1396617590338" TEXT="periods of inflation">
<node CREATED="1396617571408" ID="ID_1547515182" MODIFIED="1396617581343" TEXT="extend credit line for companies"/>
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<node CREATED="1397224308210" ID="ID_669665112" MODIFIED="1397224314075" TEXT="CONCLUSIONS">
<node CREATED="1397223129691" ID="ID_409331964" MODIFIED="1397223146974" TEXT="pay tax before reaching the trough"/>
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<node CREATED="1397224740705" ID="ID_1882175549" MODIFIED="1397224745112" POSITION="right" TEXT="RECOMMENDATIONS">
<node CREATED="1397224747229" ID="ID_1053919844" MODIFIED="1397224781799" TEXT="widen the time period for paying tax">
<node CREATED="1397224802376" ID="ID_796914214" MODIFIED="1397224813915" TEXT="more difficult for the gvt to calculate"/>
<node CREATED="1397224815747" ID="ID_1485286387" MODIFIED="1397224836259" TEXT="difficult to implement for usual SME"/>
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<node CREATED="1396616757140" ID="ID_1590144707" MODIFIED="1397226081457" STYLE="bubble" TEXT="flexible criteria for impartiality">
<node CREATED="1396618830233" ID="ID_1015148482" MODIFIED="1396619178316" TEXT="no discrimination"/>
<node CREATED="1396618855575" ID="ID_73348957" MODIFIED="1397224379911" TEXT="regional disparities">
<node CREATED="1396618927800" ID="ID_1955377822" MODIFIED="1396619178318" TEXT="Moscow"/>
<node CREATED="1396618940598" ID="ID_71258867" MODIFIED="1396619178318" TEXT="Crimea"/>
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