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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Bibliographic Details
Main Author: Nathalie V. Yurchenkova
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2016-08-01
Series:Статистика и экономика
Subjects:
Online Access:https://statecon.rea.ru/jour/article/view/231
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