Evolution “tax” and “collection” concept, identifying common and distinctive features to understand “tax” and “collection” through defining and exploring their main features
Journal Title: Правові новели - Year 2018, Vol 4, Issue
Abstract
The main features of taxes and fees are defined: unconditional, monetary expression, legal form of establishment, free of charge, binding, non-purposeful nature and irrevocability for the tax, and purposeful nature, reimbursement, obligatory and the possibility of a turning-point for collection, respectively. On the basis of isolated signs an author’s definition of concept and collection is offered. The common and distinctive features of tax and collection are investigated.
Authors and Affiliations
М. О. Думчиков
Keywords
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