Tax and collection: the historical aspect of the formation of concepts and their registration in the modern legislation in the Russian Federation
Автор: Mullayarova P.A.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Юридические науки
Статья в выпуске: 11-4 (50), 2020 года.
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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