About necessity of simplification of tax manufacture and increase of defi-niteness of its separate elements

In clause the concepts of tax administration and tax manufacture are considered.Their methodological interrelation is shown. The examples evidently showing necessity, on the one hand, of acceptance new andupdating of working norms of the legislation on the taxes and the taxes, all processes, directed on simplification, of tax manufacture,and, with another, increase of definiteness of these norms are given.

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