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Finance and Credit
 

Characteristics of tax system from a position of the theory of systems

Vol. 17, Iss. 46, DECEMBER 2011

Available online: 2 December 2011

Subject Heading: Taxation

JEL Classification: 

Popova G.L. PhD in Economics, associate professor of department «Economic Analysis and Quality», Tambov State Technical University (TSTU)
galina2011.popova@yandex.ru

The article provides a look at the tax system from the standpoint of system analysis. The paper presents the definition of the tax system, the basic features of the systems (specific to the tax system), peculiarities of the tax system. The author has reviewed the impact of the general laws of development of systems for the development of the tax system, the conclusion about the potential directions of development of the tax system.

Keywords: system, taxes, systemic signs, laws, development

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

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