Open AccessTHE GENESIS OF THE SOCIAL FUNCTION OF TAXES
Author(s) -
А. В. Тихонова
Publication year - 2021
Publication title -
memlekettìk basķaru ža̋ne memlekettìk ķyzmet/gosudarstvennoe upravlenie i gosudarstvennaâ služba
Language(s) - English
Resource type - Journals
eISSN - 2959-0302
pISSN - 1994-2370
DOI - 10.52123/1994-2370-2021-314
Subject(s) - redistribution (election) , mechanism (biology) , function (biology) , cognition , relevance (law) , social function , public economics , positive economics , economics , psychology , law and economics , political science , sociology , epistemology , social science , law , politics , philosophy , evolutionary biology , neuroscience , biology
The article is devoted to the substantiation of the existence of the social function of taxes. The relevance of the study is based on the fact that taxes levied on individuals should be simultaneously elements of the tax and social policy. The social function is identified, as a rule, only with the redistribution of income between rich and poor citizens. The study reveals other aspects of the social impact of taxes. The author not only gives a definition of the social function of the tax, but also reveals the mechanism of its implementation in foreign practice. In the course of the research, general methods of cognition and private scientific methods of cognition (tabular and graphical method) were used.