TAX POLICY OF RUSSIAN FEDERATION: MAIN TRENDS AND CHANGES

2021 ◽  
Vol 1 (3) ◽  
pp. 111-115
Author(s):  
Золочевская Елена Юрьевна ◽  
◽  
Скидан Анастасия Васильевна ◽  
Микая Алина Тиграновна ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Tax Policy

Problems of taxation of economic subjects

2018 ◽  
Author(s):  
Sergey Kaledin ◽  
Ekaterina Shestakova
Keyword(s):  
Russian Federation ◽  
Tax Policy ◽  
Tax Administration ◽  
Doing Business ◽  
The Russian Federation ◽  
Tax Regulation

Despite of the efforts of the Federal Tax Service to improvement of administration of taxes and positions in the ranking “Doing business” we can see and observe various problems of taxation in the Russian Federation. Tax problems are connected with tax administration and usage of tax concessions, changes of tax policy, unstable tax regulation.

Changes in tax policy of Russian Federation

2019 ◽  
Author(s):  
Sergey Kaledin ◽  
Ekaterina Shestakova
Keyword(s):  
Big Data ◽  
Small Business ◽  
Control Systems ◽  
Russian Federation ◽  
Tax Evasion ◽  
Systems Analysis ◽  
Tax Policy ◽  
Present Moment ◽  
Electronic Control ◽  
Tax Payments

You can observe changes in taxation at the present moment. So, there is an increase in tax and non-tax payments, strengthening tax control. New electronic control systems are being used, such as big data. At the same time, it is possible to observe the introduction of new control systems, analysis of tax evasion schemes, such as business fragmentation. In addition, the subsidiary responsibility of managers has been strengthened. At the same time, these changes in tax policy have affect negatively on the development of small business, since they imply an increase in pressure on business.

scholarly journals Features of the budget and tax policy of the Russian Federation

2020 ◽  
Vol 210 ◽  
pp. 13021
Author(s):  
Sergey Kolchin ◽  
Nadezda Glubokova ◽  
Mikhail Gordienko ◽  
Galina Dyakova
Keyword(s):  
Russian Federation ◽  
Tax Policy ◽  
World Economy ◽  
Raw Materials ◽  
Tax Incentives ◽  
Social Programs ◽  
Foreign Exchange Reserves ◽  
National Welfare ◽  
The Russian Federation ◽  
Welfare Fund

The purpose of the article is to analyze the main directions of the budget and tax policy of the Russian Federation, which is particularly relevant in view of the expected recession of the world economy due to the epidemic caused by the coronavirus (COVID-19) and the fall in world prices for hydrocarbon raw materials. In these circumstances, it is necessary to adjust the budget and tax policy in order to maintain the full social obligations of the state. The study used systematic, institutional approaches and statistical methods. The main conclusions of the work are based on the need to implement measures in the field of tax incentives for small and medium-sized businesses, for which the crisis phenomena have the most disastrous impact, and to maintain the planned amounts of budget funding for social programs. In the presence of sufficient accumulated gold and foreign exchange reserves and funds of the National Welfare Fund, it is possible and necessary to respond adequately and promptly to the changing economic situation in order to smooth its consequences on the level of inflation, unemployment and the purchasing power of the national currency.

scholarly journals Tax policy of the Russian Federation: current problems and methods of development

2020 ◽  
Author(s):  
B.SH. Vacaev ◽  
M.M. Dautkereeva ◽  
E.S. Ibragimova ◽  
L.V. YUsupova
Keyword(s):  
Russian Federation ◽  
Tax Policy ◽  
The Russian Federation

scholarly journals ORGANIZATION OF TAX CONTROL IN THE RUSSIAN FEDERATION

2021 ◽  
Vol 7 (4(44)) ◽  
pp. 5-6
Author(s):  
Albina Bulatovna Tsarbaeva
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Tax Policy ◽  
Tax System ◽  
The Russian Federation ◽  
Rule Making

The article discusses the principles of building a tax system, the content of tax policy, characterizes taxation in modern Russia. As well as the forms of tax control in the Russian Federation and tax evasion. Topical issues of rule-making activity in this area are analyzed.

Long Term Modernization of the Russian Tax Doctrine: Areas of Focus

2018 ◽  
Vol 11 (4) ◽  
pp. 133-140 ◽  
Author(s):  
Yu. D. Shmelev
Keyword(s):  
Social Justice ◽  
Welfare State ◽  
Social Development ◽  
Russian Federation ◽  
Tax Policy ◽  
Practical Implementation ◽  
The Subject ◽  
The Russian Federation ◽  
Superior Level

The subject of research is the tax policy of the Russian Federation and its implementation during the reforms of 1992– 2017. The purpose of the work is to identify taxation problems and develop a concept for the long term modernization of the tax doctrine as well as ways for its practical implementation. The author analyzes results achieved in the course of reforms and also identifies unresolved problems. Based on the assessment of the state’s social and economic strategy and tax doctrine, it is concluded that due to the lack of a clearly formulated tax doctrine, the tax policy was inconsistent and unsystematic. The suggested concept of long-term modernization of the tax doctrine (till 2030) along with ways for its practical implementation would allow to solve the main welfare state task proclaimed in Art. 7 of the Constitution of the Russian Federation: to reach a distinctly superior level of social development characterized by the principles of social justice enshrined in law.

BUDGET-TAX POLICY IN THE CONTEXT OF CONTEMPORARY CHALLENGES: PROBLEMS AND PRIORITIES

2020 ◽  
Vol 4 (11) ◽  
pp. 114-117
Author(s):  
A. M. ZAKRIYAEV ◽  
◽  
Kh. M. MUSAEVA ◽  
Keyword(s):  
Russian Federation ◽  
Tax Policy ◽  
Priority Areas ◽  
Russian State ◽  
The Russian Federation ◽  
Further Development ◽  
Practical Recommendations

This article is devoted to the consideration of the budget and tax policy of the Russian Federation in modern realities. It reflects the main problematic aspects of the budget and tax policy of the Russian state. A number of scientific and practical recommendations aimed at improving the budget and tax policy of the Rus-sian Federation are formulated, and priority areas for its further development are highlighted.

FISCAL POLICY OF THE RUSSIAN FEDERATION DURING THE PERIOD OF QUARANTINE RESTRICTIONS OF 2020

2021 ◽  
Vol 2 (2) ◽  
pp. 10-16
Author(s):  
M. S. GORDIENKO ◽  
Keyword(s):  
Fiscal Policy ◽  
Russian Federation ◽  
Tax Policy ◽  
Tax System ◽  
Preliminary Results ◽  
The Russian Federation

The article is devoted to the consideration of the issues of the fiscal policy of the Russian Federation in the field of income in the acute quarantine period of 2020 and its preliminary results. According to the chro-nology, first, a review of the results and plans of the pre-quarantine year 2019 is carried out, with which the budgetary and tax system of Russia entered a series of difficult-to-predict events in 2020. The indicators of income at the federal and regional levels are analyzed, as well as the stabilization measures of the budgetary and tax policy under the results of the first quarter, 1st half of the year and available data for 2020.

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