Home  Journals  Finance and Credit  27(507) - 2012 July

Tax, duty and tax system: economic, historical and legal aspects

Available online: 23 July 2012

Subject Heading: TAX SYSTEM

JEL Classification: 

In article it is noted that, despite opinion of certain authors, in Soviet period the tax system not only existed, but also in much bigger degree there corresponded to social and economic conditions, than modern Russian tax system - to conditions of market economy. The most important condition of effective functioning of tax system is mutual equation of elements of all taxes and fees among themselves.

Keywords: tax, duty, tax system, taxation, tax elements, tax mutual equilibration

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

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