The Concept of 'Tax' in the Republic of Korea and the Russian Federation
https://doi.org/10.17803/1994-1471.2017.84.11.167-171
Abstract
The article is devoted to the comparison of the concept of tax in the Republic of Korea and the Russian Federation. It establishes that the tax is a basic category and plays an important role in the theory of finance in general, and tax law in particular. In the scientific doctrine, there are many definitions of a tax. Based on the existing definitions, the author concludes that in the legal, economic, social and political science, tax definitions differ. For the first time in the science of finance law there is a comparative analysis of the considered definitions in two countries. It reveals that in the Russian Federation (hereinafter RF) there is a legal definition of tax, which is enshrined in the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code). At the same time, in the Republic of Korea (hereinafter RC) this term is not reflected in any law: it exists only in the scientific doctrine.
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Review
For citations:
Cho Eun-Jin The Concept of 'Tax' in the Republic of Korea and the Russian Federation. Actual Problems of Russian Law. 2017;(11):167-171. (In Russ.) https://doi.org/10.17803/1994-1471.2017.84.11.167-171
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