Problems of the institution of taxation in Russia

Yuliya Borovkova ()
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Yuliya Borovkova: Russian Presidential Academy of National Economy and Public Administration, Chelyabinsk branch

Published Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The article considers the development of the tax system in Russia as an institution from the early 90s. The author analyzes problems of theoretical character as well as those arising when introducing legislative innovations into practical activity

Keywords: taxation; institution; tax system; tax code; tax monitoring (search for similar items in EconPapers)
JEL-codes: K0 (search for similar items in EconPapers)
Pages: 6 pages
Date: 2015-11
New Economics Papers: this item is included in nep-acc and nep-cis
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:ppaper:ch1634

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