|Категория:||The Economy. Management|
Taxation is a certain set of economic (financial) relations and the organizational - legal relations, which are developing on the basis of an objective process of the redistribution of monetary value and expressing a one-sided, безэквивалентное, forced - powerful withdrawal of a part of income of corporate and individual owners in common use. Methodology of taxation represents the theoretical, scientific - practical and conceptual - legal justification of the essence of the notion of "tax ". The methodological basis of taxation is the choice of tax forms and filling them with concrete content, establishing the rights and duties of the parties of tax legal relations.
The taxation system is a highly complex mechanism. For the participants of tax relations in Russia this complexity is determined by the excessive dynamism of the tax system, fickle, cumbersome and often contradictory laws. In the circumstances for the simplification and better assimilation of the course "Taxes and taxation" the author of the selected sketchy presentation of the material.