Economic Problems and Legal Practice Issue №3 — 2022

Tax System and Reforms in the United States of America
( Pp. 80-84)

Victor V. Moroz

Victor V. Moroz
Financial University under the Government of the Russian Federation
Moscow, Russian Federation

Abstract:

The tax system and ongoing reforms in tax administration and control in the United States provide the budgets of all levels of America - with income. When analyzing the existing taxation system in the United States and regardless of the period of its establishment, the system requires constant updating in accordance with the development of technologies and financial instruments used by the state and American taxpayers. In addition, it should be emphasized that with a change in economic policy, both domestic and foreign, a change in tax approaches to taxation in general is required. When disclosing the US tax system, it is necessary to analyze it so carefully that its best results could be used in Russian tax legislation.

How to Cite:

Victor V.M., (2022), TAX SYSTEM AND REFORMS IN THE UNITED STATES OF AMERICA. Economic Problems and Legal Practice, 3 => 80-84.

Reference list:

Zimenkov I. Free economic zones in the USA // USA and Canada. Economics-Politics-Culture. -2005 -No. 11 (431), p. 160.
Malis N.I. etc. Theory and practice of taxation. Textbook. M. Master. 2019.
Lyubimov N.A., Mukhambetalieva O.R., Chernousov K.S. Comparative analysis of tax systems in Russia, Canada, Switzerland and South Korea // International Journal of the Humanities and Natural Sciences. 2020. No. 4-1. pp. 162-168.
www.consultant.ru Reference legal system «Consultant-Plus».

Keywords:

US tax authorities, tax, Federal Tax Service of Russia, tax control.

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tax taxpayer tax process state society

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Tax planning as a way of managing financial resources nonprofit

Grishchenko Alexey V.

Grishchenko Julia Igorevna

non-profit organization tax planning financial resources taxation tax

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RECONSTRUCTION OF THE CONCEPT OF TAX CHECK PLANNING ACCORDING TO CL. 54.1 OF THE TAX CODE OF THE RUSSIAN FEDERATION

Tolstobrova Nadegda A.

Klimova Elena K.

THE TAX CODE tax administration tax control tax schemes on-site tax audit

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Development of a Methodology for Checking Counterparties to Implement the Principle of Due Diligence

Liudmila V. Kashirskaya

Yulia A. Zurnadzhyants

Svetlana S. Kutsaya

due diligence methodology tax control counterparty economic security.

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Inheritance Tax in South Korea, Greece, Japan, France and the Need to Return it

Dana Z. Dolatova

Victor V. Moroz

tax inheritance tax inheritance tax system foreign countries

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Tax System and Reforms in Modern Europe

Victor V. Moroz

tax authorities in the foreign countries tax Federal Tax Service of Russia tax control

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Imperfection of the Law as a Legal Obstacle to Increasing the Efficiency of Prosecutorial Supervision over the Observance of Bankrupt Employers' Rights of Citizens to Timely Payment of Remuneration for Work (Based on Materials from the Prosecutor's Office of the Republic of Dagestan)

Magomedov Magomed Abdulkadirovich

labor law prosecutor's supervision employer employee

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Current Tax Issues Planning in the Digital Economy

Elena E. Smirnova

taxes tax planning tax gaps tax control

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Tax audits in the tax control system

Davydova Mariam Alexandrovna

Abramov K. K.

Ryzhko N. D.

taxation tax control risk-based approach tax offenses tax monitoring