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The Theory of Formation in Regard to Cost Monetary Cost Form and its Impact upon the System of Tax Relations

Author (s)

Shosaidov Fayzullo Azamovich


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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Publication date

Friday, 13 November 2015