Home  Journals  Finance and Credit  2(578) - 2014 January

Correlation with again created cost as criterion for classification of taxes

Available online: 23 January 2014

Subject Heading: Taxation

JEL Classification: 

The article notes that classifications of taxes take an important place in the taxation theory. It is offered to use for such classification a new classification sign - their ratio with a source of real payment of taxes - 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, again created cost

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

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