EVOLUTIONARY APPROACH TO DETERMINATION OF STRUCTURE OF TAX SYSTEM
Capacity of national tax systems isn’t fully revealed across all countries. Problems with tax administration, tax avoidance, leaving from the taxation of corporations and the leading financial organizations in the offshore confirm adaptation hypothesis stating that taxpayers adapt for changes in tim...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2016-08-01
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| Series: | Статистика и экономика |
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| Online Access: | https://statecon.rea.ru/jour/article/view/231 |
| _version_ | 1797702311345127424 |
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| author | Nathalie V. Yurchenkova |
| author_facet | Nathalie V. Yurchenkova |
| author_sort | Nathalie V. Yurchenkova |
| collection | DOAJ |
| description | Capacity of national tax systems isn’t fully revealed across all countries. Problems with tax administration, tax avoidance, leaving from the taxation of corporations and the leading financial organizations in the offshore confirm adaptation hypothesis stating that taxpayers adapt for changes in times quicker and more qualitatively than the state institutes. The leading role in formation of an evolutionary paradigm of the taxation belongs now to tools of evolutionary dynamics at social level. |
| first_indexed | 2024-03-12T04:49:02Z |
| format | Article |
| id | doaj.art-a466731038f343959a6dbbac3a7808ae |
| institution | Directory Open Access Journal |
| issn | 2500-3925 |
| language | Russian |
| last_indexed | 2024-03-12T04:49:02Z |
| publishDate | 2016-08-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Статистика и экономика |
| spelling | doaj.art-a466731038f343959a6dbbac3a7808ae2023-09-03T09:26:39ZrusPlekhanov Russian University of EconomicsСтатистика и экономика2500-39252016-08-010412713310.21686/2500-3925-2013-4-127-133230EVOLUTIONARY APPROACH TO DETERMINATION OF STRUCTURE OF TAX SYSTEMNathalie V. Yurchenkova0Московский государственный университет экономики, статистики и информатики (МЭСИ)Capacity of national tax systems isn’t fully revealed across all countries. Problems with tax administration, tax avoidance, leaving from the taxation of corporations and the leading financial organizations in the offshore confirm adaptation hypothesis stating that taxpayers adapt for changes in times quicker and more qualitatively than the state institutes. The leading role in formation of an evolutionary paradigm of the taxation belongs now to tools of evolutionary dynamics at social level.https://statecon.rea.ru/jour/article/view/231налоговая системасистема обложения налогомпринцип определенностиэволюционная структурауклонение от уплаты налогаtax systemtaxation systemprinciple of certaintyevolutionary structuretax evasion |
| spellingShingle | Nathalie V. Yurchenkova EVOLUTIONARY APPROACH TO DETERMINATION OF STRUCTURE OF TAX SYSTEM Статистика и экономика налоговая система система обложения налогом принцип определенности эволюционная структура уклонение от уплаты налога tax system taxation system principle of certainty evolutionary structure tax evasion |
| title | EVOLUTIONARY APPROACH TO DETERMINATION OF STRUCTURE OF TAX SYSTEM |
| title_full | EVOLUTIONARY APPROACH TO DETERMINATION OF STRUCTURE OF TAX SYSTEM |
| title_fullStr | EVOLUTIONARY APPROACH TO DETERMINATION OF STRUCTURE OF TAX SYSTEM |
| title_full_unstemmed | EVOLUTIONARY APPROACH TO DETERMINATION OF STRUCTURE OF TAX SYSTEM |
| title_short | EVOLUTIONARY APPROACH TO DETERMINATION OF STRUCTURE OF TAX SYSTEM |
| title_sort | evolutionary approach to determination of structure of tax system |
| topic | налоговая система система обложения налогом принцип определенности эволюционная структура уклонение от уплаты налога tax system taxation system principle of certainty evolutionary structure tax evasion |
| url | https://statecon.rea.ru/jour/article/view/231 |
| work_keys_str_mv | AT nathalievyurchenkova evolutionaryapproachtodeterminationofstructureoftaxsystem |