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Taxes and Taxation
Reference:
Volkov, D. B. (2012). On the Question about Principles of Tax Stimulation. Taxes and Taxation, 1, 58–63. https://en.nbpublish.com/library_read_article.php?id=59096
Volkov, D. B. On the Question about Principles of Tax StimulationAbstract: The author of the article shares his interpretation of modern principles of tax stimulation which are derived from classical principles of taxation but not identical to them. Special attention is paid t the analysis of a classical principle of the equality of tax burden with reference to tax stimulation. The author proves that it is quite necessary to singularize the behavioral principle of tax stimulation. Keywords: taxes and taxation, principles, tax burden, equality, optimality, purposefulness, transfer, legality, behavior, stimulation.
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