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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

The shortcomings of the tax system of Russia

Terentieva S. V., starshiy prepodavatel Rossiyskogo gosudarstvennogo professionalno-pedagogicheskogo universiteta (Ekaterinburg, ul. Mashinostroiteley, 11) Retsenzent: Mokronosov A. G., doktor ekonomicheskih nauk, professor RGPPU

The article is devoted to the study of contemporary approaches of the Russian tax system. The tax system of the Russian Federation is imperfect, which negatively affects the economic and social dynamics of society, and therefore needs to be reformed. Russia's transition to a market economy in Russia was carried out in the period of acute budget deficit, so the tax system is used mainly for replenishment of budget revenues, without considering the interests of taxpayers. The shortcomings of the tax system in Russia, which made the system inefficient and cause the need for its continuous reforms can be divided into two types: systemic flaws inherent in the creation and the deficiencies that have arisen as a result of attempts to fix previous fixes to the tax system.

References

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