Taxes and Taxation
Reference:
Balaeva, D. A., Morgoeva, A. Kh.
Tax Administration: Looking into the Future
// Taxes and Taxation.
2014. ¹ 2.
P. 174-183.
URL: https://en.nbpublish.com/library_read_article.php?id=64055
Abstract:
Effective development of the Russian Federation as a democratic, legal and social state
mostly depends on how successful the current issues of the Russian economy are solved. At the
present time one of the most important directions of state policy in the economic sphere is the
support of the economic growth, entrepreneurial development, in particular, small and medium
businesses, stage-by-stage elimination of the shadow economy and attraction of full-sized foreign
investments to the country. The aforesaid activities would be impossible without strengthening
the tax system of the Russian Federation and improving tax administration as one of the most
important elements thereto. Improvement of tax administration is one of the key objectives in the
economic system of the Russian Federation in general and taxation in particular. The quality of tax
administration defines the level of implementation of socio-economic and political state programs,
efficiency of the tax system of the country and its fiscal return. The role of tax administration is
the support of the problem solving process and prevention of the external and internal economic
threats. Therefore, the importance of the topic — tax administration as the core element of the
entire system of taxation — is practically assured.
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