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Finance and Credit
 

Strategic orientations improving the tax system in Russia

Vol. 19, Iss. 42, NOVEMBER 2013

Available online: 30 November 2013

Subject Heading: Taxation

JEL Classification: 

Aliyev B.H. Doctor of Economics, Professor, Head of the Department of Taxes and Monetary Circulation, the Dagestan State University
fef2004@yandex.ru

Suleymanov M.M. PhD in Economics, Associate Professor, the Department of Taxes and Monetary Circulation, the Dagestan State University
fefnews@mail.ru

In the article the problems of development of tax system of Russia are considered. It is concluded that the operating system of taxes and fees, despite continuously changing legislation, doesn't create favorable financial conditions neither for growth of welfare of the population, nor for business development. Besides, when developing the concept of tax system the integrated approach to a taxation problem isn't provided fully. The directions of improvement of domestic tax system are offered

Keywords: tax system, tax privileges, tax administration, tax federalism

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

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