Taxes and Taxation
Reference:
Ponomarev, A. I., Ponomareva, A. M. (2012). Modernization of Tax Administration in Modern Russia. Taxes and Taxation, 3, 38–48. https://en.nbpublish.com/library_read_article.php?id=59255
Abstract:
Modernization of Russian economy requires modernization o tax administration. The authors of
the article give their own defi nition of the term ‘tax administration’, describes modernization of different
forms of tax administration (taxes, tax system, tax planning, control functions of tax services and provision
of tax security, tax policy).