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

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[5] Tax Code of the Russian Federation for 1.02.2016. 2016. Prospekt. Moscow.
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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: 26 may 2024.