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Conference publications

Abstracts

XXII conference

On the crucial issues of the Russian tax system

Yusupov M.V., Yusupova L.V.

Russia, Groznyi, yusupova.lolita@mail.ru, yusupova.islam@mail.ru

1 pp. (accepted)

Efficiency of the tax system depends largely on the completeness of identifying sources of income taxation in order to tax them and minimize the cost of their mobilization and the obligation to pay. Successful tax administration leads to an increase in tax revenues to the budget, a reduction of tax offenses, improve the investment climate and ensure the rights and legitimate interests of citizens and legal entities. Among the main tasks of the state is regulation of social and economic processes, which it carries on through two mechanisms: financial credit and price.

Actual problems of improving the tax system and tax policy are:

• Development and implementation of new effective price mechanisms of regulation of economic processes, contributing to the growth of tax revenues to the state budget and extra-budgetary funds and adapted to the existing financial-credit mechanisms;

• improvement of the organizational system for the collection and distribution of tax revenues in order to use them effectively and reduce the tax burden on taxpayers;

• improving the financial and credit and the price mechanism in the field of innovative economic development and integration in the new structure of the interaction of its subjects;

• tax incentives for innovation;

• alignment of the ratio of direct and indirect taxes to the state budget by compensating for low-income groups of indirect taxes.

Note that at the present stage of particular importance is the definition of the tax policies that promote investment opportunities in Russia.

References:

1. Shogenov AA Some current problems of the tax system of Russia // Regional Economics and Management: an electronic scientific journal, 2012. - № 2 (30). - № state. Reg. Article 0421200035 /. - Access to the Journal .: http://region.mcnip.ru



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