The concept of taxation: economic and sociological approaches

The need for taxes is directly determined by the functions of the state. As noted by J. Proudhon, in essence, the question of tax is a question of the state. The taxation process developed along with the state and the practice of its functioning. Performing social functions, taxation has the features of development and is a real subject of research in the field of economic sociology. Using a sociological approach in the study of tax culture allows you to explore its specifics in the system of social relations that are developing in the field of economics and finance, taking into account the laws of development of the economic system.