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International Accounting
 

Tax, collecting and tax system: economic, historical and legal aspects

Vol. 15, Iss. 33, SEPTEMBER 2012

Available online: 13 September 2012

Subject Heading: Taxation

JEL Classification: 

Grachev M.S. PhD in Economics, Associate Professor of department "Economics and Economic policy", the St. Petersburg State University
stanrook@mail.ru

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

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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