Debatable questions of essence, functions and principles of taxes

  • Oksana Viktorovna Kachur Voronezh State University
Keywords: tax and taxation, tax functions, principles of taxation

Abstract

The article discusses the theoretical basis of taxation and reveals the functions and principles of taxation, which are the basis of scientific and theoretical foundation and practical construction of the tax system. Author ’s vision of the scientific aspects of taxation is given in the article. Particular attention is paid to the concept and function of the tax.

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Author Biography

Oksana Viktorovna Kachur, Voronezh State University

Cand. Sci. (Econ.), Assoc. Prof., Department of Finance and Credit

Published
2014-09-30
How to Cite
Kachur, O. V. (2014). Debatable questions of essence, functions and principles of taxes. Proceedings of Voronezh State University. Series: Economics and Management, (3), 103-107. Retrieved from https://journals.vsu.ru/econ/article/view/9774