CONCEPTUAL BASES OF TAXATION BACKBONE ELEMENTS ON MICRO AND MACROLEVELS

Authors

  • Nina Vladimirovna Chajkovsky State University - Educational-Scientific-Production Complex Автор

Keywords:

tax, element, taxation, basis, concept

Abstract

Taxes present the obligatory dutiesimposed by the governmentonbusiness entities and on citizens according to the rate, established legally. Taxes are a necessary link of economic relations in a society from the moment of state appearance.Tax system features of Russia, the basic elements of taxes and their characteristics are considered in the article.

Downloads

Download data is not yet available.

References

Брызгалин, А. В. Налоги и налоговое право [Текст]: учебное пособие / А.В.Брызгалин. - М., 1998 - 345 с.

Евстигнеев, Е.Н. Налоги и налогообложение [Текст]: краткий курс / Е.Н. Евстигнеев [Электронный ресурс]. - Режим доступа: http://www.piter-press.ru/.

Налоговый кодекс Российской Федерации (части первая и вторая): по состоянию на 1 января 2010 года. - Новосибирск: Сиб. унив. изд-во, 2010 - 602 с.

Published

2012-01-15

Issue

Vol. 6 No. 1 (2012)

Section

Articles

How to Cite

CONCEPTUAL BASES OF TAXATION BACKBONE ELEMENTS ON MICRO AND MACROLEVELS. (2012). Science Outpost, 6(1), 161-166. https://forpost-nauki.owebs.ru/article/view/4344