Open AccessScientific and Applied Approach to the Definition of Tax Management
Author(s) -
A. A. Aksentiev,
О. М. Ермоленко
Publication year - 2021
Publication title -
vestnik nguèu
Language(s) - English
Resource type - Journals
ISSN - 2073-6495
DOI - 10.34020/2073-6495-2021-2-242-259
Subject(s) - interpretation (philosophy) , field (mathematics) , business , management science , computer science , accounting , knowledge management , epistemology , economics , philosophy , mathematics , pure mathematics , programming language
The article considers essential specifics of the «tax management» category at the modern stage of its development in Russia. A retrospective approach explaining the nature of definition of the presented term is suggested. The conducted research makes it possible to draw a conclusion that today tax management is being transformed into a separate field of knowledge, substantially detached from financial management. The paper presents the authorial interpretation of tax management specifying its functional orientation.