Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax, duty and tax system: economic, historical and legal aspects
Available online: 23 July 2012 Subject Heading: TAX SYSTEM JEL Classification:
In article it is noted that, despite opinion of certain authors, in Soviet period the tax system not only existed, but also in much bigger degree there corresponded to social and economic conditions, than modern Russian tax system - to conditions of market economy. The most important condition of effective functioning of tax system is mutual equation of elements of all taxes and fees among themselves. Keywords: tax, duty, tax system, taxation, tax elements, tax mutual equilibration |
ISSN 2311-8709 (Online)
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