Genesis of theoretical taxation concepts
Journal: Economies Horizons
Year: 2018

The purpose of the research. The main objective of the article is to study the source base of the origin of taxes in social development and in the history of economic teachings to form the genesis of theoretical concepts of taxation. Methodology. The theoretical and methodological base of the research is the scientific works of scientists that analyze tax relations. To achieve this goal, the following research methods were used: theoretical generalization, comparison, monographic method, systema