The Evolution of Scientific Concepts of the Essence and Functions of Taxes |
Author: Yelena A. Smorodina, Cand. Sc. (Ec.), AssociateProf. of State and Municipal Finances Dept., Urals State University of Economics Abstract: Nowadays examining the economic essence and functions of taxes is subject to scientific debate that justifies the importance of the topic. The evolution of scientific views on the nature and functions of taxes have already been analysed by the author. The article systematizes the views of scientists on the essence and functions of taxes and delivers the author’s position on this issue. Keywords: Taxes, tax theories, essence of finance, economic essence of taxes, functions of taxes |