Главная страница
russian   english
16+
<< back

Title of Article

USING A SYSTEMS METHODOLOGY IN THE RESEARCH OF RUSSIAN TAX SPHERE DEVELOPMENT


Issue
4
Date
2009

Article type
scientific article
UDC
336.2
Pages
223-228
Keywords
tax interactions, tax system, tax relations


Authors
Andryuschenko S.N.
Upravlenie Federalnoy nalogovoy sluzhby Rossii po Kemerovskoy oblasti


Abstract
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.

File (in Russian)