Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax instruments discretionary fiscal policy: modern aspect
Available online: 23 January 2013 Subject Heading: Taxes and taxation JEL Classification:
In the article the critical analysis of tax privileges applied in the Russian practice within the direct taxation of profit and expenses on a manpower is presented. The author proved expediency of reduction of private tax preferences at preservation of application of the general tax privileges. Keywords: discretionary tax policy, privileges, profit tax, social contribution |
ISSN 2311-8768 (Online)
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