Home  Journals  Financial Analytics: Science and Experience  9(51) - 2011 March

Construction of hierarchical system of principles of socially focused tax system

Available online: 2 March 2011

Subject Heading: TAXES AND THE TAXATION

JEL Classification: 

In article the analysis of existing approaches to understanding of essence and classification of principles in tax sphere is carried out. Transformation of a role of a social orientation in taxation principles is considered. The hierarchical system of principles consisting of following block levels is offered: base system principles, the general principles of the taxation and formation of tax relations; derivative and specific social principles of the taxation.

Keywords: tax, systems, principle, social, orientation, hierarchy, essence

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

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