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International Accounting
 

Taxation

Vol. 17, Iss. 2, JANUARY 2014

Available online: 23 January 2014

Subject Heading: Taxation

JEL Classification: 

Evstigneev E.N. PhD in Economics, Professor, Head of the Department of Taxation and Tax Management, the St. Petersburg State University of Trade and Economics
eennn@yandex.ru

The article presents the concept of management by the taxation as difficult system. The author analyses various treatments of terms "management of the taxation" and "tax management" . Author's vision of a problem is based on the analysis and synthesis of various system representations of model.

Keywords: tax sphere, management of taxation, tax management, system, complex system, system views, definition

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

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