Home  Journals  Finance and Credit  35(563) - 2013 September

Correlation of taxes with again created cost as criterion for their classification

Available online: 25 September 2013

Subject Heading: Taxation

JEL Classification: 

In the article it is noted that classifications of taxes take an important place in the taxation theory. It is offered to use for classification of taxes a new classification sign – their ratio with a source of real payment of taxes – with again created cost. Such approach allows to show degree of a correctness of concrete taxes and to plan the possible direction of reforming of tax system of the state.

Keywords: classification, tax, newly created value

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

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