Социальные аспекты реформирования российской налоговой системы

Грачев М. С.

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2004, issue 3, 73-80

Abstract: The author examines several issues connected with modern tax reform in the Russian Federation. The article pays special attention to the social role of taxation for income redistribution in a market economy. The author then analyses some of the main taxes which (under various pressures of the reform process) may have a detrimental influence on the fundamental goals of society. In particular, the reformation process, the author concludes, may lead to further social differentiation.

Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:scn:003571:14805845

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