UDC 336.22
DOI: 10.36871/u.i.k.2024.06.01.005
Authors
Agunda R. Tsirikhova,
North Ossetian State University named after. K. L. Khetagurova,
Vladikavkaz, Russia
Abstract
The article examines the problems of the relationship between the state and taxpayers since historical times. Changes in tax policy are being observed. A definition of legislation is given. The nature of the tax system is determined.
Keywords
tax, taxation, tax policy, legislation.
