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Backward and forward linkages in the relationship of the tax liability

Bortnikov Sergey Petrovich  (FGBOU VPO “Samara national research university named academic S.P.Korolev”, Samara, Russia )

The article reveals the nature of backward and forward linkages in the relationship of the tax liability. Reveals the impact on economic activity of the population and entrepreneurs of both the tax obligation and the responsibility. The article argues that the invocation to reply, entering into relationships in which the offender explains their behavior and justifies it provides feedback to public entity. The purpose of the tax is determined liability as an instrument to return the disturbed relations in the regulatory state.

Keywords:fiscal responsibility, Finance government, feedback, regulatory attitude, protective attitude.
 

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Citation link:
Bortnikov S. P. Backward and forward linkages in the relationship of the tax liability // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2016. -№06. -С. 67-70
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