Abstract:
Taxes are, by value dimensions, area of manifestation, role and length, an accompanying phenomenon in the development and functioning of human societies of governmental type, ensuring procurement, in overwhelming proportions, of cash resources available to public authorities to finance expenditure and to the extent that the state has instituted mandatory levy (tax) of income or wealth on public funds, were outlined various forms of taxes and technical means of tax administration. Modern tax systems are alike by including more types of taxes, including direct taxes which predominate, and their evolution is closely linked to economic development because they focus either on certain material objects or types of activities or income or wealth acquired.
