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Taxes and Taxation
Reference:
Tsokova V.A.
Retrospective View on the Tax System of the Russian State
// Taxes and Taxation.
2015. ¹ 10.
P. 795-809.
URL: https://en.nbpublish.com/library_read_article.php?id=67037
Tsokova V.A. Retrospective View on the Tax System of the Russian StateAbstract: The subject of this article is the tax system. Within the scope of the research, the author examines the elements of the tax system during the process of their creation and development in Russia. Functioning of any, even the most primitive state, is impossible without the tax system. In order to understand the essence of the tax system, it is necessary to trace back its evolution since it was created and up to the present time. The author of the article analyzes the development of the elements of the tax system at different stages of historical development of our country, from the times of Kievan Rus to the 90's of the last century. The author has used the following research methods: analysis and synthesis; theoretical analysis; grouping and systematization; and the graphical method. The results of the analysis has allowed the author to establish the fact that the elements of the tax system defined by the author are fundamental and have remained unchanged throughout centuries. Moreover, the tax system of modern Russia has the same problems and shortcomings that it had in the 17th-18th centuries. Keywords: income tax, tax system, tax, corruption, the elements of the tax system, tax collectors, tax reform, taxpayers, indirect taxes, direct taxes
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