Home  Journals  Finance and Credit  3(435) - 2011 January

Social orientation of the Russian tax system: national and international aspects

Available online: 24 January 2011

Subject Heading: Tax policy

JEL Classification: 

In article features of display of a social orientation of operating tax system of our country are considered the concept and essence of a social orientation of tax sphere, in particular, come to light, the parity of direct and indirect taxation in Russian is analyzed and foreign tax systems, use of the differentiated system of the taxation in the Russian Federation and the developed countries of the world is compared. Also calculation and the analysis of macroeconomic indicators of a social orientation Russian and foreign systems of the taxation is carried out.

Keywords: social orientation, the direct and indirect taxation, the differentiated system, the comparative analysis, macroeconomic indicators

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

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