Key Directions of Efficiency Improvement of Russian Taxation System

DOI

10.2991/aebmr.k.200729.009How to use a DOI?

Keywords

tax system, tax reformations, tax remissions, direct and indirect taxes, taxation optimization, social fairness

Abstract

The article discusses the tasks of improving the Russian taxation system, the main directions of improving its efficiency, as well as the main problems of the domestic tax system that require solution in the search for an effective taxation model. In the current Russian reality, the need to improve the system and methods of managing revenues of the federal budget of the Russian Federation under the crisis reduction of the sources and volumes of budget revenues is indisputable, which reduces the possibilities of financial support for socially important programs and is incompatible with the status of a social state. Obviously, compulsory payments are the core of the tax system. Different types of taxes are combined in the various tax systems in different ways. Being in search of an effective tax system, one should pay attention to the measures carried out by foreign countries that are currently in the similar crisis situation as Russia. Thus, the countries of the European Union and Oceania chose the way of increasing taxes on personal income, while the countries of North America resort to increasing taxes on corporations. For the Russian tax system, we can talk more about the introduction of a progressive tax scale, but not about a simple tax increase. For the business, tax systems used in the Middle East are becoming more applicable. In the conclusion of the work the main problems of the domestic tax system are highlighted that require solution in the search for an effective model of taxation.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - L.V. Bryantseva
AU  - I.V. Orobinskaya
AU  - M.V. Pyltsina
PY  - 2020
DA  - 2020/07/30
TI  - Key Directions of Efficiency Improvement of Russian Taxation System
BT  - Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)
PB  - Atlantis Press
SP  - 46
EP  - 50
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200729.009
DO  - 10.2991/aebmr.k.200729.009
ID  - Bryantseva2020
ER  -