Fiscal function of taxes, its impact on budget revenues at various levels
Currently, in economics there is no single, well-established point of view on the number of functions performed by the tax. At the same time, all researchers are unanimous in their opinion that the main function is the fiscal function, according to which the revenue base of budgets of all levels is...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2023-03-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/4208 |