Home  Journals  International Accounting  37(235) - 2012 October

Conceptual basis of tax policy as complex economic category

Available online: 10 October 2012

Subject Heading: Taxation

JEL Classification: 

In the article the conceptual bases of tax policy as complex economic category are considered. The treatment and the analysis of the main components of a tax policy in the context views of these leading national and international academic economists is carried out. The attempt of formation of a conceptual basis of a tax policy as most difficult economic category is presented.

Keywords: taxation, fiscal policy, principles, methods, form, function, level, stage, tax process

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 5 May 2024

Archive