Efficiency of the tax system components is one of the basic conditions that ensure the formation of public funds to finance the estimated public expenditure and ensure a budget balance, in direct relation to the possibilities of taxpayers’ tax expression. The efficiency of the tax system is...

В связи с усилением регулирующей функции налогообложения в статье формулируются современные принципы налоговой системы, ориентированные на рост уровня жизни...

В статье проанализированы взгляды ведущих ученых на экономическую сущность налоговой системы, представлены ее основные элементы. Рассмотрено содержание...

Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works. The two components of taxation, the tax system relating to the theoretical and the practical procedures relating to tax are marked by frequent...

The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation...