• Andriy Nikitishin
Keywords: tax, taxation, tax theory, tax system, tax policy


In the article evolution of scientific looks is considered on purpose and role of taxation beginning from an ancient world and to contemporaneity. The historical development of the tax theory and development of the taxation is investigated.

A set of methods and approaches that allowed implementing the conceptual integrity of the research was used in the scientific article. Historical approaches to determining the content of the concept of "taxes" have been examined. The study of the evolution of the concepts content of "taxes" was based on the methods of the unity of the historical and logical. Assessment of the main objectives of tax regulations in the current economic conditions has been made with the help of the method of analysis and synthesis.

The article studies and reveals the process of taxation development. The author has studied special aspects of the society's perception of taxation, taking into account two periods of financial history development: the first - fiscal and the second - socio-political. The author has identified a number of factors that contributed to the evolution of taxation in terms of social content. The author has singled out the approaches to understand the essence of modern taxation. Besides, the author has analyzed main theories of taxation, which promoted the development of social content of the financial category "tax". It is well-proven in the context of law of Wagner and theory of collective (public) necessities, that the role of taxation in the system of public relations in the future must be multiplied.