MODERN FAXATION: THE NATURE AND FORMS ANALYSIS CONCEPTUAL APPROACHES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 2
Abstract
The theoretical approaches of taxes related to the concepts of fiscal sociology and institutional financial theory are described. The basic directions in research and theoretical understanding of taxes are singled out. Based on the analysis of global tax theories, the main features of taxes are formulated.
Authors and Affiliations
V. B. Reinska
Keywords
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- EP ID EP577132
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