The real nature of taxes and the actual payer

Аннотация

Quite a lot has been written in economic literature about the essence, purpose, forms and methods of tax administration, and it is clear that, given the importance of taxes for the country's budget, even more will be written in the future. In this particular case, the aim of the paper is to present views and opinions regarding the actual payer of taxes, taking into account the real nature of taxes.