USING A SYSTEMS METHODOLOGY IN THE RESEARCH OF RUSSIAN TAX SPHERE DEVELOPMENT |
4 | |
2009 |
scientific article | 336.2 | ||
223-228 | tax interactions, tax system, tax relations |
The author argues that the system of tax interactions should be considered from two points of view: on the one hand, as a set of complex interrelations between taxpayers - investors and recipients, sellers and consumers, households and the state; and on the other hand, as an object of economic relations in the framework of national economic system (as its subsystem). The principles, conditions and parameters of a systems research into tax interactions are outlined. |
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