The article proves a number of measures aimed at improving Russian tax system. They are the abolition of VAT on the enterprises of machine-building complex, the restoration of the state monopoly on the sale of alcoholic products, establishment of the institute of district tax inspectors, changing the status of insurance payments in the system of taxation through their complete personal reversibility to Russian citizens. The article discusses a number of theoretical issues on improving the tax system in Russia.
|Translated title of the contribution||TAX SYSTEM IN RUSSIAN FEDERATION: THE WAYS OF IMPROVEMENT|
|Journal||Вестник Омского университета. Серия: Экономика|
|Publication status||Published - 2014|
- 06.00.00 ECONOMY AND ECONOMIC SCIENCES
Level of Research Output
- VAK List