Goncharova M.V., Zemlyanskaya I.S., Baryshnikova G.V. Research of the Terminology of the Subject Sphere of Tax Law of France
DOI: https://doi.org/10.15688/lc.jvolsu.2022.2.25
Marina V. Goncharova, Doctor of Sciences (Economics), Professor, Department of Economics and Finance, Plekhanov Russian University of Economics (Volgograd branch), Volgodonskaya St, 11, 400066 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-1480-4574
Irina S. Zemlyanskaya, Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Analysis and Audit,Volgograd Institute of Management, Branch of the Russian Presidential Academy of National Economy and Public Administration, Gagarina St, 8, 400066 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0001-8642-045X
Galina V. Baryshnikova, Candidate of Sciences (Philology), Associate Professor, Department of Linguistics and Intercultural Communication, Volgograd Institute of Management, Branch of the Russian Presidential Academy of National Economy and Public Administration, Gagarina St, 8, 400066 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0003-4823-6453
Introduction: French tax legislation contains a large number of terms denoting the terms “tax” and “taxation”. The problem of choosing and defining all the terms used in this meaning, and all its characteristics, which are highlighted by the authors of this study, predetermined its relevance. The main objective of the article is to study and analyze the terms of tax payments. Methods: The methodological basis of this study is the analysis of definitions or components of terms, which involves the selection of the main concepts of the studied area and the definition of the features of their use. Results: Based on the analysis of the definitions of the terms of tax payments, it is argued that, despite their use in one area, most of these concepts have distinctive features in their meaning, which are distinguished by the authors of this study, and cannot be replaced by other terms. Conclusions: Despite the variety of terms of tax payments, which at first glance seem to be homogeneous and interchangeable, the authors revealed incompatibility in their definition and, consequently, a different context for their use, which explains the existence of various names of tax payments in French tax law.
Key words: tax law, tax payments, taх, tax payments, French tax law.
Citation. Goncharova M.V., Zemlyanskaya I.S., Baryshnikova G.V. Research of the Terminology of the Subject Sphere of Tax Law of France. Legal Concept = Pravovaya paradigma, 2022, vol. 21, no. 2, pp. 189-194. (in Russian). DOI: https://doi.org/10.15688/lc.jvolsu.2022.2.25
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