Ways to improve the efficiency of tax policy in the Russian Federation
Автор: Khazhmuradov M.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 5-3 (99), 2023 года.
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This scientific article is devoted to the identification of problems in the country's tax system and the proposal of measures aimed at improving the effectiveness of the country's tax policy based on the previously conducted analysis of tax revenues to the federal budget. A number of problems have been identified that hinder the effective functioning of the country's tax system, the main of which include: excessive tax burden on taxpayers, inefficiency of tax revenues to the budget, imperfection of the mechanism for providing tax benefits, etc. Based on the identified problems and the experience of developed countries, measures are proposed that, in the author's opinion, will contribute to an increase in taxes to the state budget and economic development in general. Such measures include reforming the country's tax system using a progressive scale of taxation, studying and applying the experience of developed countries in determining the minimum income for citizens who are not subject to taxation, etc.
Taxes, tax revenues, budget policy, budget revenues
Короткий адрес: https://sciup.org/170198947
IDR: 170198947 | DOI: 10.24412/2411-0450-2023-5-3-155-157