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Taxes and Taxation
Reference:
Ignatiev, D. V.
Theoretical Concepts of the Relation Between
Taxable Bases of Particular Taxes
// Taxes and Taxation.
2013. № 6.
P. 440-450.
URL: https://en.nbpublish.com/library_read_article.php?id=62996
Ignatiev, D. V. Theoretical Concepts of the Relation Between Taxable Bases of Particular TaxesAbstract: The author of the article proves the need in developing the administrative mechanism of taxable bases as a very important element of taxation. According to the author of the article, the most important factor of building a taxation system should be the provision of guarantees for interaction and interdependence of taxable bases within the entire framework of existing taxes. It is strongly advised to form a taxation system that would be based on the principle of unification of taxable bases of related taxes. Issues about unification of taxable bases are being discussed from the point of view of efficiency of tax administration. Keywords: Taxes and taxation, base, administration, system, politics, control, management, unification, improvement, mechanism.
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