Updating the essence of tax controversy and the measures to mitigate it under crisis: Fighting the shadow economy and the transition to fair taxation rules
Manushin D.V.Kazan Innovative University named after V.G. Timiryasov (IEML), Kazan, Republic of Tatarstan, Russian Federation predmet22@mail.ru
Subject The article addresses the issue of tax controversy and measures to mitigate it. Objectives The aim is to study and update the term of tax controversy to facilitate the search for realistic contradictions in the Russian economy and offer measures to moderate them; to define and describe the essence of each measure, taking into account the influence of the shadow economy on them, other institutional factors, and overt economic crisis. Methods The paper rests on the abstract and logical method. Results I redefine the tax controversy concept, prove that the phenomenon exists in the Russian economy, formulate tax equity rules and measures for their implementation. For better implementation, I offer schemes preventing taxpayers from moving to the shadow economy. The paper substantiates the importance of a transition period for any action in the taxation area. Conclusions The revised concept necessitates a review of all other theoretical aspects in this area, i.e. types, stages, principles, functions of tax controversy, etc. The new taxation rules lead to the recognition of importance to review all laws and regulations related to measures for changing tax rates other than progressive ones.
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