TAXATION: FROM SCIENTIFIC THEORIES TO LAW ENFORCEMENT


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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.

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

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  2. 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].
  3. 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].
  4. 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].

Copyright (c) 2018 Ирина Александровна Моисеенко, Татьяна Алексеевна Улизко

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