Open AccessThe Economic Justification of Fiscal Payments: Scientific Understanding and Applied Meaning
Author(s) -
Aleksandr A. Pilipenko
Publication year - 2020
Publication title -
finansovoe pravo
Language(s) - English
Resource type - Journals
ISSN - 1813-1220
DOI - 10.18572/1813-1220-2020-10-26-29
Subject(s) - payment , economics , meaning (existential) , government (linguistics) , public economics , transfer payment , macroeconomics , fiscal imbalance , fiscal policy , fiscal union , finance , market economy , psychology , linguistics , philosophy , welfare , psychotherapist
The article focuses on the theoretical analysis and practical aspects of the economic validity of the fiscal payments. The author provides the economical grounds of the tax using the definition of income. The taxes (or payments to the government), as a type of fiscal payments must be charged on the basis of their economic validity.