Home  Journals  International Accounting  8(158) - 2011 February

The state compulsion in system of tax administration: the international and Russian experience

Available online: 22 February 2011

Subject Heading: Taxation

JEL Classification: 

The tax laws of many countries protects interests of the state. The author suggests to use the international experience of the state compulsion in system of tax administration, corrected on a specific character of the Russian economy. It is concluded that at the present stage transition from rigid to loyal methods of influence on the payers of taxes, the tax amnesty can be possible, that will allow to lower social and economic intensity in the conditions of an economic crisis.

Keywords: the state compulsion, the tax amnesty, economic safety

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ISSN 2311-9381 (Online)
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