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National Interests: Priorities and Security
 

Direction of change of Russian tax system in response to social orientation

Vol. 8, Iss. 32, AUGUST 2012

Available online: 12 September 2012

Subject Heading: PROBLEMS. SEARCH. SOLUTIONS

JEL Classification: 

Litvintseva T.V. Head of the Laboratory "Tax control", the Russian Economic University named after G.V. Plekhanov
litvintseva-tv@yandex.ru

In the article the main approaches to reforming of tax systems are presented. Development of tax system of Russia taking into account a social component is provided within an institutional and synergetic approach that will allow to make it more transparent and reliable for ensuring wellbeing of society as a whole. It is noted that abuse of powers of office and other risks can be lowered by a transition way to standard regulation of the taxation by forces of the self-regulating organizations.

Keywords: tax system reform, institutional and synergistic approach to strategy development, abuse of power, risks of corruption, self-regulatory organizations

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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