ISSN 2079-8490

Electronic scientific journal "Scientists notes PNU"

Pacific national university

Petushenko D. E.

THEORETICAL ASPECTS OF THE FORMATION OF TAX MECHANISM

The article considers the concept of the tax mechanism, its relationship with the tax mechanism. The approaches to the definition of the tax mechanism, the structure of the tax mechanism at the macro level, ways to implement and develop the tax mechanism are presented

Keywords: taxes, tax mechanism