Vylkova E.S.
THE DIVISION INTO PERIODS IN THE PLANNING OF TAXES IN THE WORLD AND IN RUSSIA ^{[№ 4 ' 2002]}
In the article the author has formulated the viewpoint w the notion of the planning, the planning of taxes; there is also giver the detailed division into periods in the planning of taxes in the world and in Russia. Having studied the historical aspect of the taxation, the author has revealed the planning of taxes element and the planning of taxes on different evolution stages in the taxation as a whole and in Russia in particular.