Russian Tax System: System Deficiencies and the Direction of the Improvement

  • Yury G. SHVETSOV Polzunov Altai State Technical University, Russian Federation
  • Vladimir Z. BALIKOEV Novosibirsk State University of Architecture and Civil Engineering (SIBSTRIN), Russian Federation

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.

References

[1] Balikoev, V.Z., and Gatsalov, M.M. 2013. The origins and fate of Russian reforms. Siberian financial school, 4: 3-7.
[2] Grinkevich, L. S., and Zhalonkina, I. Yu. 2011. Analysis of the effectiveness of tax collection in the Russian Federation. Bulletin of Tomsk University, 4: 118 - 123.
[3] Principles of building a tax code. Part 1. Article 3. 2016. Tax Code of the Russian Federation for 1.02.2016. Prospekt. Moscow.
[4] Romanovsky, M.V., and Beloglazova, G.N. 2011. Finance and credit. Textbook. Yurayt. Moscow.
[5] Tax Code of the Russian Federation for 1.02.2016. 2016. Prospekt. Moscow.
[6] Taxes and tax system of the Russian Federation. Available at: http://www.grandars.ru/student/nalogi/nalogovaya-sistema.html
Published
2017-12-02
How to Cite
SHVETSOV, Yury G.; BALIKOEV, Vladimir Z.. Russian Tax System: System Deficiencies and the Direction of the Improvement. Journal of Advanced Research in Law and Economics, [S.l.], v. 8, n. 4(26), p. 1332-1339, dec. 2017. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/1540>. Date accessed: 28 mar. 2024.