+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

The organizational-economic mechanism of strengthening of tax discipline

Vol. 14, Iss. 36, SEPTEMBER 2011

Available online: 22 September 2011

Subject Heading: THE TAXATION

JEL Classification: 

Rusetskaja E.A. the Doctor of Economics, the senior lecturer of chair «The Finance and the credit» Stavropol state university
elwirasgu@mail.ru

Nikitenko T.V. Cand.Econ.Sci., the senior lecturer of chair «the Finance and the credit» the Stavropol branch of the Moscow gumanitarno-economic institute
t-v-k@bk.ru

In the article fastening of institutional directions of counteraction to tax infringements behind corresponding levels of social and economic system that guarantees integration of efforts of the state and a civil society into a direction of stimulation of steady growth of resource receipts in budgetary system of the country and its off-budget funds is proved.

Keywords: tax discipline, tax offenses, tax system of the Russian Federation, tax privileges and sanctions, tax control, tax obligations, expenses of the tax bearer

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4
April 2024

Archive