Business in Law Issue №6 — 2013

The tax system of the Russian Federation at the present stage of its development
( Pp. 250-252)

Viktor V. Moroz

Viktor V. Moroz Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Financial University under the Government of the Russian Federation
Moscow, Russian Federation

Abstract:

The world practice has proved that the tax system, is the most active regulator of the economy in the hands of the state and should be based on optimal combination of the interests of all social strata of the society − businessmen, civil servants, students, pensioners and others who have large differences in income

How to Cite:

Viktor V.M., (2013), THE TAX SYSTEM OF THE RUSSIAN FEDERATION AT THE PRESENT STAGE OF ITS DEVELOPMENT. Business in Law, 6 => 250-252.

Reference list:

1.Nalogovyy kodeks RF.
Ekonomicheskiy slovar / Pod red. Arkhipova A.I. M.: Prospekt,2010.
Nalogovaya politika Rossiyskoy Federatsii v blizhayshey perspektive/ S. D. SHatalov //Finansy.-2009-№7.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2011 god i na planovyy period 2012 i 2013 godov// ekonomika i zhizn 2010-№ 3.
Rossiyskiy nalogovyy portal Elektronnyy resurs . Rezhim dostupa: www.taxpravo.ru
Moroz V. V. Sushchnost i osnovnye formy nalogovogo administrirovaniya // Biznes v zakone №5, 2012, s. 139

Keywords:

tax, collection, the tax authority, tax administration, the tax system.

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