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Finance and Credit

12(492) - 2012 March

The paradoxes of the Russian system of the taxation

Vol. 18, Iss. 12, MARCH 2012

Available online: 21 March 2012

Subject Heading: Taxation

JEL Classification:

Barulin S.V. Doctor of Economics, professor of department “Finances”, Saratov State Social and Economic University
kafedra413@mail.ru

Barulina E.V. PhD in Economics, associate of department “Finances and Accounting”, Volga Cooperative Institute of the Russian University of Cooperation
kafedra413@mail.ru

In the article the paradoxes of the Russian taxation: the illogical or nontraditional tax solutions, action and their results are considered. The ways of the permission of paradoxical situations, which will make it possible to increase the effectiveness of the operational tax system are proposed.

Keywords: paradoxes, system of taxes, signs of tax payments, tax burden, economy, direct and indirect taxation, method, the imposition of tax sanctions

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

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