Establishment and Improvement of a Good Tax Climate in the Subjects of the Russian Federation
( Pp. 187-193)
More about authors
Elena E. Smirnova
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department, Senior Researcher at the Center for Scientific Research and Strategic Faculty of Taxation, Audit and Business Analysis; Financial University under the Government of the Russian Federation; Moscow, Russian Federation
Финансовый университет при Правительстве Российской Федерации
г. Москва, Российская Федерация be-mail: Lpgrundel.fa.ru Larisa P. Grundel Cand. Sci. (Econ.), Associate Professor, Deputy Dean for Science Senior Researcher at the Center for Scientific Research and Strategic Faculty of Taxation, Audit and Business Analysis
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Финансовый университет при Правительстве Российской Федерации
г. Москва, Российская Федерация be-mail: Lpgrundel.fa.ru Larisa P. Grundel Cand. Sci. (Econ.), Associate Professor, Deputy Dean for Science Senior Researcher at the Center for Scientific Research and Strategic Faculty of Taxation, Audit and Business Analysis
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The article deals with topical issues of creating a tax climate, conditions for its improvement taking into account changes in taxation and tax administration. Particular attention is paid to the issues of assessing its quality on the basis of indicators of territorial development. Proposals for the further development of control and analytical work in the territorial context. Objectives of writing a research paper: to consider the current practice of taxation and tax administration, which affect the development of territories when used by taxpayers and tax agents in their activities, to assess possible areas for improving the tax climate, positively affecting the quality of tax relations and the development of constructive partnership in the field of taxation. Conclusions obtained during the study: it was revealed that the assessment of the tax climate in the constituent entities of the Russian Federation will allow to extend successful practice, taking into account sectoral and preferential characteristics to other regions to ensure the growth of key indicators (gross regional product, tax burden).
How to Cite:
Smirnova, E.E., Grundel, L.P. (2026). Establishment and Improvement of a Good Tax Climate in the Subjects of the Russian Federation. Economic Problems and Legal Practice, 22(1), 187-193. DOI: 10.33693/2541-8025-2026-22-1-187-193. EDN: HIRNCB
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Keywords:
tax, tax administration, tax control, tax benefit, tax audits, tax climat..
