Basic principles of taxation in the Russian Federation

Puzynya T.A. and Beskrovnaya V.A.
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Puzynya T.A.: Velikie Luki State Academy of Physical Culture and Sports
Beskrovnaya V.A.: Velikie Luki State Academy of Physical Culture and Sports

Russian Journal of Agricultural and Socio-Economic Sciences, 2015, vol. 47, issue 11, 33-36

Abstract: The tax system of the Russian Federation based on economic and legal principles, to include economic justice, proportionality, efficiency or effectiveness, to legal same the legitimacy of the establishment, the combination of the interests of taxpayers with state authorities. In addition to the principles of taxation often include organizational rules, which imply a common methodological framework in the calculation of taxes and their exhaustive list.

Keywords: EQUALITY; CERTAINTY; CONVENIENCE OF PAYMENT; ECONOMY; JUSTICE (search for similar items in EconPapers)
Date: 2015
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