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Financial Analytics: Science and Experience
 

Revealing of social and economic essence of the tax and the basic approaches to definition of its functions

Vol. 4, Iss. 1, JANUARY 2011

Available online: 18 January 2011

Subject Heading: TAXES AND THE TAXATION

JEL Classification: 

Kalinina O.V. associate professor of chair «The strategic management», the St.-Petersburg state polytechnical university
olgakalinina@bk.ru

In article the social and economic essence of the tax reveals. The author's sight at a problem of a definition of the given category is reflected. The basic tax functions come to light and are in detail considered, ordering of approaches to their definition is spent.

Keywords: tax, social and economic, essence, tax, function, social, orientation, approach, category

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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