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The tax system of the Russian Federation in the context of digitalization

Экономика и предпринимательство, 2022
Статья посвящена различным аспектам разработки и функционирования налоговой системы в условиях цифровой экономики. Исследуются сущность и значение налоговой политики и ее влияния на показатели устойчивости экономического развития в условиях цифровизации.
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Land tax in the tax system of the Russian Federation

Voprosy regionalnoj ekonomiki, 2019
Land pricing is an effective tool for land management in the modern world.Measures to improve the fiscal component of the land tax ensure the independence of local budgets. The source of local budget replenishment is local taxes.In the current tax system, the amount of calculated tax is transferred to local budgets. The main problem that the leaders of
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The tax system of the Russian Federation and its characteristics

2018
The monograph discusses theoretical, methodological and practical approaches to the assessment of the properties of tax systems. The theories and concepts of taxes, as well as empirical approaches to modeling the relationship between the parameters of the tax and economic system of the country are studied.
Rodion Balakin, Marina Malkina
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Tax on professional income in the system of special tax regimes in the Russian Federation

Экономика и предпринимательство, 2023
В статье рассматривается роль и место налога на профессиональный доход в системе специальных налоговых режимов в Российской Федерации. Раскрываются сущностные характеристики и специфика данного специального режима налогообложения. Проводится анализ динамики показателей, характеризующих применение данного режима налогообложения в России и в отдельных ...
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Comparative analysis of the tax systems of the Russian Federation and Switzerland

Relevant issues of management, economics and economic security, 2023
A key aspect of the investment attractiveness of the national economic system of the Russian Federation (RF) is its tax policy, which affects the formation of the net financial result of enterprises. And analyzing the successful foreign experience in ensuring the competitiveness of the national economy, it is worth paying attention to Switzerland ...
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SPECIFICS OF DEVELOPMENT AND IMPROVEMENT OF THE TAX SYSTEM OF THE RUSSIAN FEDERATION

Экономика и предпринимательство, 2023
В данной статье автором проведена комплексная оценка состояния современной налоговой системы РФ. В частности, даны общие сведения о структуре налоговой системы, задачах и принципах ее построения. Проанализированы основные показатели, характеризующие уровень развития системы налогообложения России.
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IMPLEMENTATION OF TAX FUNCTIONS IN THE TAX SYSTEM OF THE RUSSIAN FEDERATION

Ekonomika i upravlenie: problemy, resheniya
The article examines key aspects of the essence of taxes and characterizes the main functions of taxes. Particular attention is paid to the analysis of revenues to the federal budget of the Russian Federation. An analysis of the dynamics of taxes and fees in the federal budget of the Russian Federation for 2022-2024 is provided.
Diana V. Cherdzhieva   +2 more
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Trends in the development of the tax control system in the Russian Federation

Экономика и предпринимательство, 2022
В данной работе были проанализированы основные направления развития современной системы налогового контроля в Российской Федерации, были выделены основные пути взаимодействия налогоплательщиков и ФНС по различным вопросам налогообложения и выявлена эффективность данных взаимоотношений.
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Digitalisation of the Tax Risk Management System in the Federal Republic of Germany and the Russian Federation

osteuropa recht, 2021
With the advent of the new decade, the possibility of applying digital tools in certain fields of law is increasingly being explored in a range of legal publications. Particular attention is paid to those fields of law, which are based on an imperative method of legal regulating the relationship between citizens and the State, since in this context the
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The tax system of the Russian Federation

ACCOUNTING AND CONTROL
The tax system is an essential component of any state, as it is necessary to ensure its functioning. The scale of the country, the diversity of economic conditions, and the social tasks facing the state only increase its importance in the Russian Federation.
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