On issues of content content and the ratio of such categories as “tax policy” and “principles of tax law”
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2017, Vol 28, Issue
Abstract
The article deals with content content issues and the correlation of such categories as “tax policy” and “principles of tax law”. The author singles out the characteristic features of the tax policy and suggests that it be defined as a set of legal and economic-financial measures that are taken in the construction of the tax system of the state in order to carry out control measures for the fulfillment by taxpayers of their tax obligations. It is noted that the initial provisions of the tax law are directly embodied in the tax and legal policy of the state, which, in turn, allows to ensure the stimulation of its progressive economic development.
Authors and Affiliations
Р. Г. Браславський
Keywords
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- EP ID EP467329
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