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Taxes and Taxation
Reference:

Chernysheva, N. I. Tax Logistics in the System of State and Tax Management

Abstract: The article is devoted to the role of tax logistics in the system of managing tax relations. The purpose of this article is to expand the traditional defi nition of tax logistics used at a micro-level. Analyzing the hierarchy of management of tax relations the author of this article shows the process of formation of tax logistics from the micro-level to the level of philosophical understanding of signifi cance of taxes in a modern society.

Keywords:

taxes and taxation, management, logistics, flows, regulation, administration, delictology, tax studies, philosophy.

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