EVOLUTION OF SCIENTIFIC VIEWS ON THE CONTRADICTORY NATURE OF TAXES
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Дата
2020
Назва журналу
Номер ISSN
Назва тому
Видавець
Centre for European Reforms Studies: Grand Duchy of Luxembourg
Анотація
The article attempts to reveal the essence of taxes and their legal nature at various stages of human existence. The
authors analyzed various points of view of domestic and foreign scientists in the field of economic content of taxes, social
fairness of taxation, as well as the need for their existence through the prism of public utility.
Опис
Ключові слова
taxes, taxation, essence of taxes, inconsistency of taxation, history of taxes., налоги, налогообложение, сущность налогов, противоречивость налогообложения, история налогов.
Бібліографічний опис
Kalaianov D., Bokshorn A. EVOLUTION OF SCIENTIFIC VIEWS ON THE CONTRADICTORY NATURE OF TAXES // European Reforms Bulletin: international scientific peer-reviewed journal: Grand Duchy of Luxembourg. 2020. № 4. P. 57 - 61.