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Finance and Credit
 

The conceptual fundamentals of tax policy as an integrated economic category

Vol. 18, Iss. 30, AUGUST 2012

Available online: 14 August 2012

Subject Heading: Tax policy

JEL Classification: 

Shevchenko I.V. Doctor of Economics, Professor, Head of department "World economy and Management", the Kuban State University
decan@econ.kubsu.ru

Alenikov A.S. Lecturer of department "World economy and Management", the Kuban State University
as9882@mail.ru

In the article conceptual bases of a tax policy as complex economic category are considered. The treatment and the analysis of the main components of a tax policy in a cut of views conducting on them domestic and foreign scientists-economists are carried out. Attempt of formation of conceptual basis of a tax policy as most difficult economic category is offered.

Keywords: taxation, tax policy, principle, method, form, function, level of tax policy, stage of tax policy, tax process

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

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