In his article the author makes an endeavour to comprehend and analyze the main provisions of the theory of formation in regard to monetary cost form and its impact on the system of tax relations. In order to achieve the goal set the author made an excursion into the existing theoretical grounds concerned with the issue in question according to the regularities of economic theory. Thus, a revelation of the main streamlines in reference to the theoretical formation of the system of tax relations has become possible.
The author elaborated the leading thing in taxation methodology – essential grounds of taxes as a socially needed phenomenon. In the outcome he elicited the principal reasons accounting for utilization of taxes by industrially developed countries being a method of management in reference to budget relations and an instrument of sway over the process of goods productions and services rendered.
monetary cost form, tax relations, tax policy, tax practice, cost theory, tax reforms, tax system, cost relations
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