Tax and collection: the historical aspect of the formation of concepts and their registration in the modern legislation in the Russian Federation

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This article is devoted to the analysis of the emergence of tax and collection institutions in the Russian Federation. The historical aspect of the formation of the taxation system in Russia is considered, the issue of the etymology of the concepts of tax and collection is studied. The importance of taxes and fees in modern society is indicated.

Tax, collection, system, code, establishment, institution, population

Короткий адрес: https://sciup.org/170187074

IDR: 170187074   |   DOI: 10.24411/2500-1000-2020-11278

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