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Russian Tax System System Deficiencies and the Direction of the Improvement

Yury Shvetsov () and Vladimir Balikoev ()
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Yury Shvetsov: Polzunov Altai State Technical University Russian Federation, Postal: RU
Vladimir Balikoev: Novosibirsk State University of Architecture and Civil Engineering SIBSTRIN Russian Federation, Postal: RU

Journal of Advanced Research in Law and Economics, 2017, vol. 8, issue 4(26), 1332-1339

Abstract: The article considers questions about a crisis status of the taxation system in Russia and prospects of its overcoming The major defects of the current tax system have been revealed and analyzed its exclusively fiscal orientation in economy has been proved Strategy of realization of the tax reform is reasonable the characteristic has been given to its major components one of which is introduction of different vector of taxes

Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:srs:jarle0:v:8:y:2017:i:4(26):p:1332-1339

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