Noskova Yu.V.economist specializing in accounting, analysis and audit Ulyanovsk State University, Economy and Business Institute ;
The importance of tax notion predetermines the necessity of historical analysis hereof, since tax policy of any state should rest upon the scientific theory of taxes. The present article shows how taxation theory was developing and modifying for the space of several centuries based on the works of the most prominent scientists of that time: W. Petty, А. Smith, D. Ricardo, А. Pigou, P. Samuelson, N. Turgenev. Each scientist’s attitude to this notion is considered, ways of optimization of taxation are shown and similarities and differences of opinions on the issue under consideration are revealed.
