from 09.09.2012 to 30.12.2018 Russian Federation
Rostov-na-Donu, Rostov-on-Don, Russian Federation
Rostov-na-Donu, Rostov-on-Don, Russian Federation
UDC 33
CSCSTI 06.35
Russian Classification of Professions by Education 38.02.01
Russian Library and Bibliographic Classification 65
BISAK BUS000000 General
The article is devoted to comparing the tax systems of the United States and the Russian Federation. Special attention is paid to the specifics and importance of tax administration in the sphere of state power and management. The topic of ways and problems of improving the tax system was also touched upon.
taxes, tax system, tax administration, principles of taxation, tax authorities
1. Brusyanin V. E., Mahmutov Ya. I., Skovronskaya Ya. V., Cybul'skiy A. V. Osobennosti nalogovoy sistemy SShA // Molodoy uchenyy. - 2017. - №49. - S. 7-9.
2. Gorelov A.B.Osnovnye tipy organizacii nalogovyh organov v mirovoy praktike/ A.B. Gorelov// Ekonomika RF.- 2018.- №5.- S. 8.
3. Shumilina V. E., Poluyan V. I., Suslov A. A. EKONOMIChESKAYa BEZOPASNOST' SOVREMENNOGO GOSUDARSTVA: NALOGOVYY ASPEKT // Ekonomicheskaya bezopasnost', uchet i pravo v Rossiyskoy Federacii: realii i perspektivy. Tom 2 . AUS PUBLISHERS . 2020. S. 46-50. URL: https://auspublishers.com.au/ru/nauka/conference_article/3410/view (data obrascheniya: 07.10.2020).
4. Krasnickiy V.A. Sostav i struktura nalogovoy sistemy SShA[Tekst] /V. A. Krasnickiy // Ekonomika.- 2018. - №7. - S.14 - 15.
5. Letova M.K. Sravnitel'naya harakteristika nalogooblozheniya v SShA i RF[Tekst] / M.K. Letova. M.: 2016. - s. 16.
6. Shumilina V. E., Borzyh A. A., Trandofilov A. A. OSNOVNYE NAPRAVLENIYa SOVERShENSTVOVANIYa NALOGOVOY SISTEMY // Sovremennye problemy ekonomicheskoy bezopasnosti, ucheta i prava v Rossiyskoy Federacii. Tom 4 . AUS PUBLISHERS . 2020. S. 6-6. DOI:https://doi.org/10.26526/conferencearticle_5c50616eb45593.78755873 URL: https://auspublishers.com.au/ru/nauka/conference_article/3023/view (data obrascheniya: 07.10.2020).
7. Mihaylova O.R.Stavki podohodnogo naloga v SShA./ O.R. Mihaylova// Den'gi.- 2016.- №5.- S. 1-2.
8. Mihaleva E.P. Princip administrirovaniya pri nalogooblozhenii fizicheskih lic v SShA i RF. [Tekst] / E.P. Mihaleva //Nalogi. - M., 2019. №10. - S.19 - 20.
9. Ponomarev A.I. Princip administrirovaniya pri nalogooblozhenii yuridicheskih lic v SShA i RF: ucheb. posobie. M.: Finansy i statistika. 2018. - №11. - S.15.
10. Odegova, Yu.G. Sravnitel'nyy analiz nalogooblozheniya SShA i Rossiyskoy Federacii//Obschestvo i ekonomika. - 2018. - №2. - S.11-14.
11. TimoshenkoV.A.Deyatel'nost' RF po nalogam na 2018 g. // Ekonomika RF - № 2. S.10