Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax, collecting and tax system: economic, historical and legal aspects
Available online: 13 September 2012 Subject Heading: Taxation JEL Classification:
In the 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. It is justified that the most important condition of effective functioning of tax system is mutual equation of elements of all taxes and fees among themselves. Keywords: tax, the tax system, tax, tax elements, inter-balance tax |
ISSN 2311-9381 (Online)
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