Стимулирующее содержание налогового администрирования

Abstract

The essence of the stimulating content of tax administration consists in supporting thr rates of social reproduction. This may happen according to the classic concept of the stimulating function of taxes by means of submitting tax preferences and by means of certain conditions in which the subjects of taxation are profitably interested in rising the effectiveness of the use of labor, finance and material resources, and in acting in the direction defined by the Government