Home  Journals  Financial Analytics: Science and Experience  15(297) - 2016 April

The main directions of improvement of the tax system of the Russian Federation

Vol. 9, Iss. 15, APRIL 2016

Article PDF Version

Received: 26 February 2016

Accepted: 15 March 2016

Available online: 27 April 2016

Subject Heading: Tax regulation

JEL Classification: 

Pages: 2-14

Subject The article discusses the ways to improve the tax system in Russia.
Objectives The paper aims to develop the ways of such improving.
Methods For the study, I used a systems approach, and comparative analysis and synthesis methods.
Results The paper addresses the issues of crisis of the tax system in Russia and the prospects of overcoming the situation. As well the article shows the major flaws of the current tax system and proves its purely fiscal character. I substantiate the tax reform strategy and give the characteristic of its major directions.
Conclusions My findings could form a basis for the development of methodological bases to improve the fiscal policy and the implementation of necessary changes in the economic mechanism of the national economy.

Keywords: taxes, tax policy, taxation, tax reform, tax regime, tax privileges, tax legislation

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