Соціалізація податкової діяльності держави в емерджентній економіці

Abstract

In the thesis from the point of view of the emergent evolution is considered a modern tax system, changes in which occurred in the process of transforming the role of the state. As a condition for the existence of the state, taxes, tax relations and the tax system itself evolved with a change in nature, nature, forms, the role of the state in socio-economic development. The latter were objective factors and subjective factors of its formation, the significance of which is decisively determined by a compromise of interests of all subjects of tax relations. This is in accordance with the law of emergency.