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SOURCE:    Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice. Tambov: Gramota, 2012. № 8. Part 2. P. 40-46.
SCIENTIFIC AREA:    Historical Sciences and Archeology
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HISTORICAL BOUNDARIES OF TAX RELATIONS EVOLUTION
Borisov Andrei Marksovich
Kursk State University
Abstract. The author presents his position on the problem of taxation periodization basing on traditional classification criteria (object form, the system of state taxation) and taking into account the changing nature of property in the economy of states, which conditioned the emergence of new assignments as the new economic-legal form of public funds provisions at the beginning of the ХХth century.
Key words and phrases: государство, налог, налоговая политика, налогообложение, национализация, общественно-экономический строй, отчисление, периодизация, собственность, экономика, state, tax, tax policy, taxation, nationalization, social-economic system, assignment, periodization, property, economy
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