
The article examines the impact, which economic and political relations existing in a country have on formation and development of particular and general tax theories. It also discusses different science concepts that explain the role of taxation in economy regulation
Исследуется воздействие экономико-политических отношений, складывающихся в государстве, на становление и развитие частных и общих налоговых теорий. Рассматриваются различные научные концепции, обосновывающие роль налогов в регулировании экономики.
НАЛОГОВЫЕ ТЕОРИИ, НАЛОГОВАЯ СПРАВЕДЛИВОСТЬ, КЛАССИЧЕСКАЯ ПОЛИТИЧЕСКАЯ ЭКОНОМИЯ, ИНСТИТУЦИОНАЛЬНАЯ ЭКОНОМИКА, TAX EQUITY (TAX FAIRNESS)
НАЛОГОВЫЕ ТЕОРИИ, НАЛОГОВАЯ СПРАВЕДЛИВОСТЬ, КЛАССИЧЕСКАЯ ПОЛИТИЧЕСКАЯ ЭКОНОМИЯ, ИНСТИТУЦИОНАЛЬНАЯ ЭКОНОМИКА, TAX EQUITY (TAX FAIRNESS)
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