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Taxes and Taxation
Reference:
Efremova, T. A.
Genesis of the System
of State Tax Administration in Russia
// Taxes and Taxation.
2013. ¹ 3.
P. 205-216.
URL: https://en.nbpublish.com/library_read_article.php?id=62521
Efremova, T. A. Genesis of the System of State Tax Administration in RussiaAbstract: The article is devoted to the stages of formation and development of tax administration in Russia and provides detailed description of the main events at each stage. Special attention is paid at the development of the institution of tax administration during the Post-Soviet period. The author of the article proves that there is a certain relation between organizational changes of tax authorities and transformation of the institution of tax administratoin. The author also describe the grounds for development of tax administration taking into account the world theory and practice of taxation. Keywords: taxes and taxation, tax, tax system, collectability, tax authorities, administration, income, inspector, direct taxes, indirect taxes.
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This article written in Russian. You can find original text of the article here . References
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