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Taxes and Taxation
Reference:

Sereda G. B. Tax as an economic and legal category

Abstract: The article studies the categorical nature of tax from the point of its economic and legal elements – their relation, interaction and interdependence. The author describes different approaches to interpretation of tax as a category from the point of view of economics and law and analyzes modern theories viewing tax as an economic and economic-legal category.


Keywords:

taxes and taxation, tax, tax category, legal category, tax as a legal category, tax as an economic and legal category, legal nature of tax, economic nature of tax, defi nition of tax, nature of tax.


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This article written in Russian. You can find original text of the article here .
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