Tax administration and its essence

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To date, the concept of "tax administration" has not been legislated, among economists there is still no common understanding of this term. To reveal the essence of tax administration, the scientific work examines the various positions of jurists regarding the concept of tax administration. Tax administration is a comprehensive concept, a systematic approach is required for its analysis, as the article formulates the authors' positions on the main points in the field of tax administration.

Tax administration, tax control, tax relations, tax authority, state, budget, taxes and fees

Короткий адрес: https://sciup.org/170187687

IDR: 170187687   |   DOI: 10.24411/2500-1000-2020-10505

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