Etymology of Some Terms in the Tax Sphere: a Variant of System Perspective

Abstract

The article deals with one of the permanently relevant research problems: the establishment of an integrated conceptual and categorical framework in the subject area. The purpose of the study is to propose a systemic approach to the definition of tax terms in the context of overly dynamic public systems. Research Objectives: review of Russian and foreign literary sources in subject areas (tax administration, pedagogy, IT), study of the basics of etymological analysis; a description of the system benchmark as a basis for terminology structures development; defining some taxation-related and general terms with the use of benchmarks; analysis of the results. The main methods of the study were: system analysis, a combination of historical and logical methods; synthesis. The existing definitions of the terms from different sources were formulated by the authors in the context of the genetic, homeostatic, hierarchical, target-based, functional, organizational, procedural, innovative system representations (the analysis was performed), and then authors' own interpretations were suggested (synthesis). That is, the authors propose a model for the development of specific definitions of a category, as well as its integral definition. This key provides the definitions for tax planning, tax risk, tax management, Web 2.0, and personal learning environment. Thus, the model allows the formation of different definitions based on the researcher's goal. The findings of the study showed that it is necessary to find new approaches and methods for the development of etymology of terms in the context of modern technologies. Namely, the inclusion in the conceptual apparatus of a subject-relared scientific area of such definitions such as techno-economic paradigm, technological paradigm, National Technology Initiative KEYWORDS Etymology, tax planning, tax risk, tax management, Web 2.0, personal learning environment, technological paradigm HIGHLIGHTS 1. The conceptual apparatus of the subject area is influenced by technical/technological changes which are inherent in the information society 2. In today's rapidly changing overly complicated world it is important that the formation of definitions of taxation terms is performed in a systematic manner, with the use of one or another terminological structure 3. The updating of taxation terms which is going on now is due not only to the clarification of the economic and legal nature of tax terms but also to the inclusion into their contents of such aspects as personnel, information and technology Reform, 2017, vol. 3, no. 2, pp. 78 АННОТАЦИЯ В статье рассматривается одна из неизменно актуальных научных про-блем -формирование комплексного понятийно-категориального аппарата в предметной области. Цель исследования -предложить один из вариан-тов системного подхода к определению терминов в сфере налогообложения в условиях сверхдинамичных общественных систем. Задачи исследования: обзор российских и зарубежных литературных источников в предметных областях (управление налогообложением, педагог...

Assessing Small Businesses Tax Contribution To Regional Development

“…However, these concepts have different meanings. Existing in the modern economic literature explanations of the definition are presented in table 3 (Evstigneev & Viktorova, 2017;Sharov, Pinskaya, & Bogachev, 2018;Pinskaya, 2015). Table 03.…”

Tools For Regional Tax System Assessment In Strategic Management

“…However, the strategy formation is associated with several problems, the main of which is the multiplicity of conceptual approaches, so it explains the lack of a unified conceptual and methodological apparatus. (Katkalo, Pitelis, & Teecey, 2010;Evstigneev & Viktorova, 2017) At the present stage of evolution of the strategic management theory, the resource approach to strategy formation is prevalent, the main thesis of which is that competitive advantages are due to unique resources strategizing of the object, they are the source of economic rents. The territory itself is a resource.…”