Russian Tax System: System Deficiencies and the Direction of the Improvement
Russian Tax System: System Deficiencies and the Direction of the Improvement
Author(s): Yury G. SHVETSOV, Vladimir Z. BalikoevSubject(s): Economy
Published by: ASERS Publishing
Keywords: taxes; tax policy; system of the taxation; tax reform; taxation orders; tax benefits; the tax laws;
Summary/Abstract: The article considers questions about a crisis status of the taxation system in Russia and prospects of its overcoming. The major defects of the current tax system have been revealed and analyzed; its exclusively fiscal orientation in economy has been proved. Strategy of realization of the tax reform is reasonable; the characteristic has been given to its major components, one of which is introduction of different vector of taxes.
Journal: Journal of Advanced Research in Law and Economics (JARLE)
- Issue Year: VIII/2017
- Issue No: 26
- Page Range: 1332-1339
- Page Count: 8
- Language: English
- Content File-PDF
