PROBLEMS OF DECREASE OF TAX PAYMENTS IN THE CONDITIONS OF UNSTABLE ECONOMIC SITUATION

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

  1. . Vikulenko AE Taxation and economic growth in Russia. Moscow: Progress, 220 p.
  2. II Kucherov. Tax law of Russia. Moscow: YurInfo, 2005. 214 p.
  3. Osipova E.S. Evolution and the essence of tax relations // Power and Administration in the East of Russia, 2004, no. 4, pp. 85–93.

Copyright (c) 2018 Т. Н. Довгань, М. А. Мельников

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