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«Философия налогов» (к постановке проблемы)

«Философия налогов» (к постановке проблемы)

Abstract

Статья посвящена рассмотрению особенностей постановки проблемы «философии налогов» в современной российской научной литературе. Автором предлагается дополнить существующую «инструментальную» теоретическую модель рассмотрением символической природы феномена налогообложения.

This article examines the intricacies of formulating the question of «philosophy of taxes» in the Russian modern scientific literature. The author offers to augment the existing applied theoretical model by considering the symbolic nature of the phenomenon of taxation.

Keywords

ФИЛОСОФИЯ НАЛОГОВ, ФЕНОМЕН НАЛОГООБЛОЖЕНИЯ, СИМВОЛИЧЕСКАЯ ПРИРОДА НАЛОГООБЛОЖЕНИЯ, ИНСТРУМЕНТАЛЬНАЯ МОДЕЛЬ НАЛОГООБЛОЖЕНИЯ, СОЦИАЛЬНАЯ МОДЕЛЬ НАЛОГООБЛОЖЕНИЯ, СИМВОЛИЧЕСКИЙ ОБМЕН

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Powered by OpenAIRE graph
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold