Improvement of the Tax Mechanism Elements as a Real Way of Increase of the Fiscal Revenue

Nina I. Malis ()
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Nina I. Malis: Financial University under the Government of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2013, issue 3, 89-96

Abstract: The task of liquidation of deficit of the state budget and filling with the own resources of budgets of regions requires the new going near taxation, here the change of rate of taxes toward an increase can be used only in extreme cases. In the folded situation it is necessary to use all elements of mechanism of taxation, foremost by the forming of tax bases, calculation of depreciation decrees, establishment of tax deductions.

Keywords: tax policy; elements of taxation; state profits; income; profits of physical persons; tax deduction; tax base (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:130309:p:89-96

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