Home  Journals  Financial Analytics: Science and Experience  9(147) - 2013 March

Effective regional tax policy as basis for increase of tax culture taxpayers

Available online: 4 March 2013

Subject Heading: Tax policy

JEL Classification: 

The article is devoted the questions of perfection of a regional tax policy with a view of increase of level of tax culture of Russians, timely and full execution by citizens of tax obligations. The features of the Russian tax system defined by national specificity of national economy are considered, the analysis of the developed practice of payment of tax payments by citizens in Republic of Dagestan and an estimation of prospects of application of the new tax to real estate is given.

Keywords: tax system, regional, tax policy, participant of tax relations, tax obligation, evasion, payment of taxes, tax culture

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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