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Finance and Credit
 

Principles of taxation: historical and theoretical aspect

Vol. 19, Iss. 38, OCTOBER 2013

Available online: 24 October 2013

Subject Heading: PAGES OF HISTORY

JEL Classification: 

Eremenko E.A. Graduate Student, the Department of Financial Law, the National Research University - the Higher School of Economy
evgeniya_eremenko@mail.ru

In the article it is noted that the principles of the tax right constantly are in sight of researchers. Studying of these principles demands the appeal to history of the taxation and the theory of financial and legal science. The short historical and theoretical analysis of axioms of the tax right - the classical principles of the taxation is carried out.

Keywords: principles of the taxation, taxes, taxation history

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

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