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Воздействие характера налоговых отношений в государстве на становление налоговых теорий

Воздействие характера налоговых отношений в государстве на становление налоговых теорий

Abstract

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.

Keywords

НАЛОГОВЫЕ ТЕОРИИ, НАЛОГОВАЯ СПРАВЕДЛИВОСТЬ, КЛАССИЧЕСКАЯ ПОЛИТИЧЕСКАЯ ЭКОНОМИЯ, ИНСТИТУЦИОНАЛЬНАЯ ЭКОНОМИКА, TAX EQUITY (TAX FAIRNESS)

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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
bronze