Tax Mechanism As The Basis Of Internal Device Tax System

O. Dyukina Tatiana
2017 Zenodo  
Under the current socio-economic policy, a fundamentally new system of mutual responsibility of the authorities, businesses and civil society institutions is considered, which is the basis of public stability. The mechanisms of interaction between state authorities and local self-government with the main actors of civil society are identified – socially-oriented non-profit organi-zations. Three-sector and two-sector models of intersectoral social partnership in the subjects of the Russian
more » ... f the Russian Federation are considered. Supporters of the first approach have defined the tax mechanism through the tax relations. Establishment of a definition of the tax mechanism through set of tools by means of which the tax system functions is the cornerstone of the second approach. The points of view of authors which reduce the tax mechanism to set of tools only on management of tax system are referred to the third approach. The fourth approach has united works in which authors consider the tax mechanism as set of tools on the organization and management of tax system. The fifth approach has provided such options of definition of a definition "the tax mechanism" which have no reasons for inclusion them in the listed above four approaches, and at the same time aren't similar among themselves. On the basis of references the author has subjected to definition analysis "the tax mechanism" which I have grouped in these five approaches, and also has submitted the analysis of their positive and negative sides. In article on the basis of the analysis and synthesis of various scientific points of view reflecting essence of a conceptual framework of the theory of the taxation author's definition of a definition "the tax mechanism" is offered. The author of article has defined him as the internal device of tax system which provides her functioning and represents set of the interconnected elements, which are: legal support (includes the tax law); information support; methods of the organization; methods of manageme [...]
doi:10.5281/zenodo.819525 fatcat:lcknedmvdzhn3ouy2yoah4gvja