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Tytuł: Transformation of Direct and Indirect Taxation’s Correlation as a Necessary Condition for Social and Economic Development of the State
Autorzy: Soloveva, Natalia A.
Słowa kluczowe: Direct taxation
indirect taxation
tax revenues
VAT
income taxes
Data wydania: 2018
Data dodania: 27-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 533-547
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: The present study examines the transformation of direct and indirect taxation that has taken place in modern tax systems since the beginning of 2000-is. The study shows that direct and indirect taxation have different fiscal potential and influence the social and economic development of the state differently. On the basis of the carried out analysis, the study proves that in the OECD and EU member States correlation of direct and indirect taxation is constantly changing depending on economic opportunities and aims of the state while tax system of the Russian Federation practically does not shows such tendencies. The purpose of this study is to offer the general recommendation for improving tax policy of the Russian Federation with the aim of stimulating the social and economic development of the state. The purpose of the study predetermined the choice of applied research methods, among which comparative method should be highlighted.
Afiliacja: Voronezh State University
Nota biograficzna: Doctor of Law, Associate Professor at Department of International Economics and International Business Activity, Faculty of International Relations, Voronezh State University, Russia. The Author specializes in tax law and taxation. She is an author of monograph and coauthor of 6 books. She has published more than 50 articles in leading legal journals and conferences papers in Russia and abroad. The Author is a member of Russian Branch of International Fiscal Association and Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe.
E-mail: nubiforme@mail.ru
URI: http://hdl.handle.net/11320/6959
DOI: 10.15290/oolscprepi.2018.39
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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