TY JOUR TI «AN EXPERIENCE IN THE THEORY OF TAXES» BY N.I. TURGENEV: HISTORY AND MODERNITY KW tax base KW income KW indirect taxation KW tax KW taxation KW tax policy KW direct taxation KW method of taxation JO Scientific Bulletin: finance, banking, investment AU Stozhko, D.K. AU Stozhko, K.P. PY 2025 IS 0 PB V.I. Vernadsky Crimean Federal University