НАЛОГИ-СОЦИАЛЬНО-ФИЛОСОФСКИЙ АСПЕКТ

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This article deals with the taxation problems not only on the basis of traditional economic and law approaches, but also in social and
philosophical point of view. Some aspects of the tax emergence history are touched upon, the famous philosophers’ opinions on fiscal
problems are reflected. Present Russian taxation problems which lie in the social and philosophical field are detected with using an
integrated approach to the tax concept, the main ways of the further fiscal system improving are brought out.
The key words: Tax, legislation, tax policy, improving, social and philosophical point of view.
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