pp. 2195-2201 | Article Number: iejme.2016.193
Published Online: September 01, 2016
Article Views: 190 | Article Download: 224
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.
Keywords: Vladimir N. Nazarov
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