ANALYSIS OF TAX POTENTIAL OF THE REPUBLIC OF TATARSTAN


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Abstract

The assessment of the tax potential of the Republic of Tatarstan for the period of 2016–2018 is carried out. The main directions for improving the tax policy of the republic and on their basis of tax potential are proposed.

About the authors

Darya V. Yudakhina

Samara National Research University

Author for correspondence.
Email: yudahinaDV@gmail.com

1st year Master's Degree student

Russian Federation

Evgeny V. Stepanov

Samara National Research University

Email: evgeny_stepanov@outlook.com

1st year Master's Degree student

Russian Federation

References

  1. Efimova E.G., Pospelova E.B. Taxation in the Russian Federation: textbook. Moscow: Institut mirovykh tsivilizatsii, 2019, 200 p. (In Russ.)
  2. Tax Code of the Russian Federation. Moscow: Eksmo, 2019. (In Russ.)
  3. Tax passport of the Republic of Tatarstan 2016 year. Available at: https://analytic.nalog.ru/portal/index.ru-RU.htm. (In Russ.)
  4. Tax passport of the Republic of Tatarstan 2017 year. Available at: https://analytic.nalog.ru/portal/index.ru-RU.htm. (In Russ.)
  5. Tax passport of the Republic of Tatarstan 2018 year. Available at: https://analytic.nalog.ru/portal/index.ru-RU.htm. (In Russ.)
  6. Federal Tax Service of Russia: website. Available at: https://www.nalog.ru/rn77/news/activities_fts/7935366. (In Russ.)
  7. Khantaeva N.L. Theoretical foundations of taxation: textbook. Ulan Ude: Izdatel'stvo VSGTU, 2016, 96 p. (In Russ.)

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Copyright (c) 2019 Дарья Валерьевна Юдахина, Евгений Владимирович Степанов

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