THE ORIGIN OF THE FISCAL FUNCTION OF THE STATE
Journal Title: Право і суспільство - Year 2016, Vol 2, Issue 3
Abstract
The article is devoted to characterization of main stages of state’s fiscal function. Grounded conclusion that tax and fiscal system is an essential element of economic relations in society since origin of state. Accordingly, fiscal function of state is its immanent feature at all stages of historical development. The development and change functions and forms of state naturally accompanied by changes in fiscal system.
Authors and Affiliations
Д. М. Носіков
Keywords
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