THE CONCEPTUAL AND CATEGORICAL TERMINOLOGY OF TAXING SYSTEM

Abstract

Terminological confusion or terminology maze is a topic for constant discussion among scientists in different academic fields. It is accepted that such a discussion is the expression of private views based on the knowledge and experience of a researcher, as well as on their inner world, in respect of a particular term. Therefore, if we refer to the subject area of this article, i.e., taxation, the valuable outcome is not only the updating of the existing tax terms and the elaboration of new categories, but also their inclusion in the conceptual and categorical system of terminology that characterizes scientific and technological progress in the modern society.