PROBLEMS OF DECREASE OF TAX PAYMENTS IN THE CONDITIONS OF UNSTABLE ECONOMIC SITUATION
- Authors: Dovgan T.N., Melnikov M.A
- Issue: Vol 8, No 4 (2017)
- Pages: 47-50
- Section: ECONOMICS
- URL: https://journals.ssau.ru/eco/article/view/5935
- DOI: https://doi.org/10.18287/2542-0461-2017-8-4-47-50
- ID: 5935
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Abstract
The article analyzes the issues of ensuring tax collections in the conditions of a decrease in the economic activity of economic entities, considers the reasons for the reduction of the volume of tax revenues to the state budget and the ways to correct the situation.
About the authors
T. N. Dovgan
Author for correspondence.
Email: morenov.sv@ssau.ru
M. A Melnikov
Email: morenov.sv@ssau.ru
References
- . Vikulenko AE Taxation and economic growth in Russia. Moscow: Progress, 220 p.
- II Kucherov. Tax law of Russia. Moscow: YurInfo, 2005. 214 p.
- Osipova E.S. Evolution and the essence of tax relations // Power and Administration in the East of Russia, 2004, no. 4, pp. 85–93.
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