TAXATION: FROM SCIENTIFIC THEORIES TO LAW ENFORCEMENT
- Authors: Moiseenko I.A.1, Улизко Т.А.2
-
Affiliations:
- Plekhanov Russian University of Economics
- Самарский национальный исследовательский университет имени академика С.П. Королева
- Issue: Vol 9, No 4 (2018)
- Section: ECONOMICS
- URL: https://journals.ssau.ru/eco/article/view/6694
- DOI: https://doi.org/10.18287/2542-0461-2018-9-4-%25p
- ID: 6694
Cite item
Full Text
Abstract
Modern government regulation is characterized by the use of macroeconomic regulators, which include fiscal instruments. The article examines modern scientific theories of taxation, problems of legal regulation of the fiscal policy of modern Russia.
Keywords
About the authors
Irina Alexandrovna Moiseenko
Plekhanov Russian University of Economics
Author for correspondence.
Email: lioner97@mail.ru
Татьяна Алексеевна Улизко
Самарский национальный исследовательский университет имени академика С.П. Королева
Email: lioner97@mail.ru
References
- Maslova I.A., Pavlova T.O. Nauchno-metodicheskie i normativno-pravovye aspekty uchetno-analiticheskogo obespecheniia sotsial’noi i otraslevoi biudzhetnoi podderzhki [Scientific-methodological and normative-legal aspects of accounting and analytical support for social and sectoral budget support]. Ekonomicheskie i gumanitarnye nauki [Economic Sciences and Humanities], 2010, no. 7, pp. 26–32 [in Russian].
- Osnovnye napravleniia biudzhetnoi, nalogovoi i tamozhenno-tarifnoi politiki na 2018 god i na planovyi period 2019 i 2020 godov [Elektronnyi resurs] [Main directions of the budget, tax and customs tariff policy for 2018 and for the planning period of 2019 and 2020 [Electronic resource]]. Ministry of Finance of the Russian Federation. M., 2017. Available at: htpp://komitet-bn.km.duma.gov.ru/upload/site7/ONBNITTP_v_GD_03.07/17 [in Russian].
- Perspektivy biudzhetno-nalogovoi politiki RF [Elektronnyi resurs] [Prospects for the fiscal policy of the Russian Federation [Electronic resource]]. Available at: htpp://www.weconomy.ru/index.php [in Russian].
- Tyukavkin N.M. Gosudarstvennaia revoliutsiia i privatizatsiia v Rossii [Elektronnyi resurs] [State revolution and privatization in Russia [Electronic resource]]. Audit i finansovyi analiz [Audit and Financial Analysis], 2008, no. 3. Available at: htpp://www.auditfin.com [in Russian].