Borisov, A. M. On the model of the tax system

Abstract: Tax system is created and functions as one whole based on the legal norms and according to the normative acts. In this context, great significance gains individualized relations which ‘give life’ to the construction of the tax system. The author of the article suggested his own schemes of such relations which give a better understanding of a tax system as a complex of certain structures, elements and relations. It allows to use a complex approach to the analysis and evaluation of a country’s tax system taking into account the federal, regional and local interests.

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