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International Accounting
 

Definition of tax - tax as the debt relation

Vol. 15, Iss. 7, FEBRUARY 2012

Available online: 16 February 2012

Subject Heading: Taxation

JEL Classification: 

Pishchulov V.M. Doctor of Economics, professor, head of the economic theory department, Ural State Forest Engineering University
dr.haust@mail.ru

In the article the problem of definition of tax as economic category is discussed. The author offers a different definition of tax. In the basis of definition is tax represents like the debt relation.

Keywords: tax, public relation, debt relation, economic category, subject of tax relations, tax requirements

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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