Home  Journals  Finance and Credit  41(473) - 2011 November

Definition of tax - tax as a debt relation

Available online: 3 November 2011

Subject Heading: Tax and taxation

JEL Classification: 

The problem of tax determination as economic category is discussed in the article. The author suggests his own definition of “tax”. The basic idea is: the tax is a form of debt relation.

Keywords: tax, social relation, debt relation, definition of tax, economy category, a subject of tax relation, tax commitment, tax claim

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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