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International Finance and Accounting

Abstract

The article is devoted to the actual problem of disclosure of the content of the concept "forecasting of tax revenues". From the point of view of the author of the article, the existing definitions of the concept of "forecasting tax revenues" do not sufficiently disclose the essence and content of forecasting tax revenues. The author of the article, based on the analysis of scientific literature, offers his own definition of the concept of "forecasting tax revenues". Based on the analysis of the scientific literature, the author of the article identifies general scientific and specific approaches to the definition of "forecasting of tax revenues". Based on the study of the nature of the concept of forecasting tax revenues, the author of the article made theoretical conclusions.

References

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