Economic essence of taxation

Автор: Isaeva E.V., Kharitonova Yu.N.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 12-2 (58), 2019 года.

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There are many definitions of tax. The article discusses various approaches to the concept of tax, the essence of tax and various elements of tax - subject, object, tax base. A different classification of taxes is also given, the division into direct and indirect taxes is analyzed. Characterization is given to the principles of taxation, and four Smith taxation rules are examined in more detail - uniformity, certainty, convenience, economy.

Tax, taxation, tax subject, tax object, tax base, tax classification, taxation principles

Короткий адрес: https://sciup.org/170181402

IDR: 170181402   |   DOI: 10.24411/2411-0450-2019-11473

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