THE BASIC DIRECTIONS OF PERFECTION OF TAX SYSTEM

Shumilina Vera; Borzykh Anastasia; Trandofilov Alexander

doi:doi:10.26526/conferencearticle_5c50616eb45593.78755873

THE BASIC DIRECTIONS OF PERFECTION OF TAX SYSTEM

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THE BASIC DIRECTIONS OF PERFECTION OF TAX SYSTEM

Section: MODERN PROBLEMS OF AN ECONOMIC SAFETY, ACCOUNTING AND THE RIGHT IN THE RUSSIAN FEDERATION V.4

Proceedings: MODERN PROBLEMS OF AN ECONOMIC SAFETY, ACCOUNTING AND THE RIGHT IN THE RUSSIAN FEDERATION. VOL.4

UDK 33 Экономика. Экономические науки GRNTI 06.73 Финансовая наука. Денежные и налоговые теории. Кредитно-финансовые институты OKSO 38.07.02 Экономическая бехопасность BBK 6526 Финансы. Денежное обращение TBK 77 Экономика. Бухгалтерский учет. Финансы

Shumilina Vera ¹

Borzykh Anastasia ²

Trandofilov Alexander ³

Author and publication information

Authors:

1. Don State Technical University (Economic security, account and right, Associate professor)
Rostov-na-Donu, Rostov-on-Don, Russian Federation

2. Don State Technical University (economic security of accounting and law)
p.Rassvet, Rostov-on-Don, Russian Federation

3. Don State Technical University (economic security of accounting and law)
Novokubanske, Krasnodar, Russian Federation

Type:

Сonference article

DOI:

https://doi.org/10.26526/conferencearticle_5c50616eb45593.78755873

Published:

29.01.2019

Subject area:

UDK 33 Экономика. Экономические науки
GRNTI 06.73 Финансовая наука. Денежные и налоговые теории. Кредитно-финансовые институты
OKSO 38.07.02 Экономическая бехопасность
BBK 6526 Финансы. Денежное обращение
TBK 77 Экономика. Бухгалтерский учет. Финансы

Language:

Russian

Keywords:

taxation processes in the economy, taxes, economic relations , functioning and development of the tax system ,tax base, subsidies

Abstract and keywords

Abstract (English):
The article discusses the features and main ways to improve the functioning of the tax system of the Russian Federation. The main criteria of functional characteristics of the category of taxes are revealed. The main directions of management of the tax system in the financial activities of the state. The most effective measures to improve the tax system are identified.

Keywords:
taxation processes in the economy, taxes, economic relations , functioning and development of the tax system ,tax base, subsidies

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References

1. Tax code of the Russian Federation http://nalogovyykodeks.ru/

2. Official website of the Federal tax service of the Russian Federation. -[Electronic resource. ]- Mode of access: http://www.nalog.ru/rn36/

3. Weisberg V. / / Kommersant "on the main directions of tax reform" - 2016. - № 9/P. - P. 39-45

4. Zahar'in V.R. Nalogi i nalogooblozhenie : uchebnoe posobie / B. R. Zahar'in. - 2-e izd., pererab. i dop. - M. : Infra-M, 2015. - 320 s.

5. Zahozhay V.B. Sistema nalogooblozheniya i nalogovaya politika: Ucheb. PosobieV.B. K .: Centr uchebnoy literatury, 2016. - 468 s.

6. Zakhar'in WR Taxes and taxation : textbook / R. B. Zakhar'in. - 2nd ed., pererab. I DOP. - M.: Infra-M, 2015. - 320 p.

7. Zahozhay V. the system of taxation and tax policy: Studies. Posobie.B. To .: Center for educational literature, 2016. - 468 p.

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