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International Accounting
 

A comparative analysis of taxation systems of Russia and Germany

Vol. 18, Iss. 17, MAY 2015

Available online: 17 June 2015

Subject Heading: INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: 

Pages: 2-16

Larionova A.A. Moscow State University of Design and Technology, Moscow, Russian Federation
annla@list.ru

Importance The article examines issues of the contemporary taxation system in the Russian Federation and the ways for its improvement using the overseas experience. The article also considers prospects for its development and reviews taxation systems of foreign countries.
     Objectives The research studies the principles of forming the taxation system and its structure as a whole. Illustrating cases of Russia and Germany, I analyze the taxation systems of both States.
     Methods The research draws upon a systems approach, economic and statistical analysis, quantitative and qualitative study. For the analytical purposes, I used the existing sources: statistical data of financial authorities of Germany and Russia for the period preceding 2013, as well as electronic sources of governmental authorities charged with tax policies, and legislative bodies and information and legislative web portals. The article cites the specific regulations governing the relationship that arise from tax assessment and tax payment.
     Results The research provides a detailed description of a percentage of tax revenue to budgets at various levels and allocates certain types of taxes per country. I pay special attention to the specifics of the regulatory and legislative framework governing the taxation procedure, liaison of authorities at all the levels concerning taxes. The article overviews all main taxes and levies existing in the tax systems of each country, and it outlines procedures for assessing certain taxes.
     Conclusions and Relevance As a result of the comparative analysis of the Russian and German taxation systems, I found similarities and differences. The results of the analysis may be useful for studying the specifics of the German and Russia taxation systems in order to develop areas for further improvement of the Russian taxations system, updating some types of taxes, increase their collectability, amend the tax legislation, stabilize the financial situation in the country and ensure the sustainability of budgets at each level.

Keywords: taxes, taxation system, tax code, budget

References:

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ISSN 2311-9381 (Online)
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