Tax System: The Concept and its Legal Content
Vladimir N. Nazarov
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The purpose of the study is to analyze the “tax system” concept in jurisprudence and modern scientific studies. The research established that different authors attach different meanings to the “tax system” term, or use this term to denote different public relations. This is evidenced by the lack of unity in the definitions that are provided by different researchers. Moreover, the lack of a scientifically substantiated understanding of a tax system explains the fact that the legislator decided not to fix this term in the law. The author defines «tax system» scientific term as a social category, which is considered an open system that incorporates political, economic, and legal provisions, and is established with a view to ensuring the implementation of the tax mechanism. The study determined that the legal constituent of the tax system, its subsystem, is formed by legal provisions, which are based on initial political regulations, which implement current economic ideas of taxes. Research findings may be useful for jurists, specialists in the field of economics, sociologists, and political science experts.


This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Article Type: Research Article

INT ELECT J MATH ED, 2016, Volume 11, Issue 7, 2195-2201

Publication date: 01 Sep 2016

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Article Downloads: 12872

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