Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Experience of Germany in the tax administration
Available online: 7 June 2010 Subject Heading: Tax policy JEL Classification:
It’s very difficult to use the experience of Germany tax system and tax administration in Russian conditions. Nevertheless we can take some advantages of Germany’s experience for Russian tax administration, such as establishment of the unified federal database of taxpayers (for all transactions with counterparts and all elements of tax). This measure allows planning tax receipts more qualitatively and in time. Keywords: tax, administration, planning, budget revenues, analysis, forecasting, tax revenues, taxpayer |
ISSN 2311-8768 (Online)
|
|