TAX SYSTEM: INSTITUTIONAL ANALYSIS

Razumovskii Aleksandr Evgenyevich
Tver State University
postgraduate student, Department of Political Science

Abstract
This article focuses on the institutional analysis of a tax system in its close relation to public policy. The article provides a systemic methodology of analysis, the principles of taxation and the state policy priorities are considered fully hierarchically ranked. The article outlines the most common boundaries of the institutional approach to the tax system and outlines the transition to the quantitative and institutional approach to the tax system.

Keywords: elements of taxation, principles of taxation, public policy, tax system.


Article reference:
Tax System: Institutional Analysis // Economics and innovations management. 2016. № 5 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2016/05/11422

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