Taxes of subjects of the Russian Federation. Current problems of legal regulation

Автор: Shcherba I.V.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 5-2 (72), 2020 года.

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Federal taxes and fees are financial obligations imposed by the state, which must be performed by citizens and organizations. The principles of execution are contained in the Tax code. The main characteristic of Federal fees is that tax amounts go to the Federal budget, not to the regional or local budget. The list of taxes is closed, it is small, but it may be increased in the near future. The Federal tax service (FTS) has completed a reform of control over the largest taxpayers - inspections that specialize in specific industries will administer twice as many companies.

Tax system, tax policy, principles of taxation, tax code, tax reform, mechanism and procedure for calculating tax

Короткий адрес: https://sciup.org/140252311

IDR: 140252311

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