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Sociological constituent of research of a problem of evasion of tax payment

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In this article an author examines sociological direction of tax relations comprehen- sion in the modern society, to which is spared much less attention comparatively with economic and legal aspects that occupy the privileged position in researches of the tax phenomenon. Research conclusions are based on the results of sociological researches, conducted at the author’s participation on the base of the Research center on taxation problems of the National university of STS of Ukraine.

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