Home  Journals  International Accounting  45(291) - 2013 December

Economic essence, principles, functions of income tax: evolutional approach

Available online: 15 December 2013

Subject Heading: Taxation

JEL Classification: 

In the article the essence and a role of taxes as a whole and a profit tax in particular in economic system of society are investigated, the directions of the economic nature of a tax are specified, works of known scientists in the field of the taxation are considered, criteria of classification of taxes are presented. The main functions and the imperative principles of a profit tax are allocated; the unity of functions and the principles of the taxation of profit are proved.

Keywords: taxation, profit tax, theory, classification, functions, principles

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

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