Theoretical and legal aspects of formation of basic principles of tax law
Автор: Makarenko O.V., Cherednichenko I.S.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Юридические науки
Статья в выпуске: 4-3 (43), 2020 года.
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The article discusses the basic principles of the tax system. The existing principles of taxation and their peculiarities are analysed in the legal literature. It is justified and suggested that the taxation system should be interpreted on the basis of the principles of domestic and international law.
Principles of taxation, system of taxation, systems of tax payments, flexibility of tax mechanism
Короткий адрес: https://sciup.org/170190780
IDR: 170190780 | DOI: 10.24411/2500-1000-2020-10424
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