Finance and Credit

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Finance and Credit

13(349) – 2009 April

Myth of excessive tax burden and key lines of taxation modernization in Russia that will clear its faults

Vol. 15, Iss. 13, APRIL 2009

Available online: 16 September 2009

Subject Heading: Taxes and taxation

JEL Classification:

Sadkov V.G. Doctor of enonomy science, professor, chief of economic school of Orel state technical university
guif@ostu.ru

Aronov D.V. doctor of historical sciences, associate professor, Orel state technical university

Melnikov S.A. Cand.Econ.Sci., Orel state technical university

Fedyakova N.I. Cand.Econ.Sci., the senior lecturer of chair «the Government and the finance», Orel state technical university ;

Complex analysis of the tax system problems in Russia, and evaluation of tax burden result in working out a concept of further development and reformation of tax system. Tax system is proposed to be considered as a facility coordinating the interests of the state, society, and citizens and based on the fundamental principles of the theory of social contract. The authors suggest a prospective model of the tax system in the Russian Federation aimed at the innovative development of the society and the economy; as well as attaching revenues derived from taxes to the budgetary system levels.

Keywords: tax system, tax reformation, social contract, tax system model

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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