Analysis of changing the system of tax legislation in the Russian Federation

Автор: Bazuev A.I.

Журнал: Мировая наука @science-j

Рубрика: Основной раздел

Статья в выпуске: 6 (15), 2018 года.

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The significance of the chosen topic is determined by the fact that the tax system is not only financial, legal, social and historical significance, but also the concept of financial science, firmly connected with the state. The international skill demonstrates that the tax system can influence the formation of entrepreneurship, the dynamics and structure of social production. Tax duties and payments are considered to be the main methods for replenishing the country's budget, since in each country financial resources are needed to fulfill their functions. Undoubtedly, the source of these financial resources is the funds received by the government from individuals and legal entities. These funds are channeled to state and social programs, ensure the existence and activities of the state and its structures.

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Tax system, tax law, income tax, transport tax, progressive penalty scale, simplified tax regime

Короткий адрес: https://sciup.org/140263644

IDR: 140263644

Список литературы Analysis of changing the system of tax legislation in the Russian Federation

  • The Tax Code of the Russian Federation. Part one: from July 31, 1998 No. 146-FZ [Electronic resource]: adopted by the State. Duma 16.07.1998: approved by the Federation Council on 17.07.1998: (Edited from 30.12.2016) // SPS «Consultant Plus». Version Prof.
  • Tax Code of the Russian Federation. Part two: from 5.082000 No. 117-FZ [Electronic resource]: adopted by the State. Duma 19.07.2000: approved by the Federation Council on July 26, 2000: (Edited from 30.12.2016) // SPS Consultant Plus. The version of prof.
  • On introduction of amendments to parts one and two of the Tax Code of the Russian Federation in connection with the transfer to the tax authorities of the authority to administer insurance contributions for compulsory pension, social and medical insurance [Electronic resource]: Federal Law of 03.07.2016 No. 243-FZ from 30.11.2016) // SPS «Consultant Plus»
  • On the introduction of amendments to certain legislative acts of the Russian Federation and the recognition of certain legislative acts (provisions of legislative acts) of the Russian Federation as invalid in connection with the adoption of the Federal Law «On Amending Part One and Two of the Tax Code of the Russian Federation in Relation to the Transfer of Authority to Tax Authorities on the administration of insurance contributions to compulsory pension, social and medical insurance» [Electronic resource]: Federal Law of 03.07.2016 No. 250-FZ (red. from 19. 12.2016) // SPS «Consultant Plus»
  • On introduction of amendments to parts one and two of the Tax Code of the Russian Federation and separate legislative acts of the Russian Federation [Electronic resource]: Federal Law of November 30, 2016 No. 401-FZ // SPS «Consultant Plus»
  • On the procedure for the formation of a state task for the provision of public services (performance of work) in relation to federal state institutions and financial support for the fulfillment of the state task [Electronic resource]: Resolution of the Government of the Russian Federation No. 640 of June 26, 2015 (as amended on 04.11.2016) // ATP «Consultant Plus»
  • Knyazheva O.V. Modern tax policy of Russia and its development trends in 2015-2016. // Finance and management. - 2015. - No. 3. - P.25-40.
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