2014 ,№4

Theoretical of formation of a tax agreement: institutional context

Abstract:

The article describes a theoretical approach to the development of tax contract as way of the organization of the coordinated tax relations between participants of tax process is considered. Fundamentally a new type of tax policy, of institute focused relationship between state and taxpayers and promoting innovative activity and sustained economic growth is defined.

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Natalya V. Dyadik – Cand. Sci. (Econ.), Research Associate,  Luzin Institute for Economic Studies (Apatity, Russian Federation; e-mail: ndyadik@mail.ru).

Vladimir V. Dyadik – Cand. Sci. (Econ.), Senior Research Associate, Luzin Institute for Economic Studies (Apatity, Russian Federation; e-mail: dyadik@iep.kolasc.net.ru).