Social nature and function of tax

• Glukhov V.V.

  Far Eastern Federal University
  Russia. Vladivostok

• Glukhov E.V.

  Far Eastern Federal University
  Russia. Vladivostok

Despite lengthy theoretical generalization of the various aspects of taxation until developed a unified, holistic concept, clearly describing the role and importance of social tax as an instrument of public authorities for the leveling of income differentiation among different, in its financial position groups. Primacy of fiscal functions taxes distorts hierarchy performance of their functions, their sequence and hierarchy of precedence over the use of their social nature of permits for socio- economic contradictions of contemporary Russian society.

Keywords: state, the social nature and function of taxes, taxpayers, the social contradictions.