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The significance of tax statistics in determining the trends of the Russian economy

Vol. 25, Iss. 12, DECEMBER 2019

Received: 27 November 2019

Received in revised form: 9 December 2019

Accepted: 19 December 2019

Available online: 25 December 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: С4, Е6, Н2, Н3

Pages: 2753–2761

https://doi.org/10.24891/fc.25.12.2753

Psheunova L.I. North Caucasian State Academy (NCSA), Cherkessk, Karachay-Cherkess Republic, Russian Federation
h.tekeeva@mail.ru

ORCID id: not available

Kubanova M.Ya. North Caucasian State Academy (NCSA), Cherkessk, Karachay-Cherkess Republic, Russian Federation
kubanova.999@mail.ru

ORCID id: not available

Subject This article explores the peculiarities of the Russian taxation and tax system as an object of statistical study.
Objectives The article aims to study the statistical aspects of taxes and tax statistics formation in the structure of the Russian economy.
Methods For the study, we used the methods of statistical analysis.
Conclusions Statistical accounting and study are rather important in analyzing and predicting the development of the State's tax policy. Statistical rules and methods help highlight the current situation in a particular economic field and determine further areas of work in the tax sphere. The information of the Russian Federal Tax Service serves as a basis for decision-making not only in the tax sphere, but also in the social and economic ones.

Keywords: tax revenue, tax statistics, business activity, analysis, taxation base

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