BUDGETARY AND TAX (FISCAL) POLICY IN THE RUSSIAN FEDERATION
- Authors: Emelin N.V.1, Prytkova N.I.2
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Affiliations:
- кафедра экономики, Самарский государственный университет, 443011, Российская Федерация, г. Самара, ул. Акад. Павлова, 1.
- the Dept. of Economics, Samara State University, Samara, 443011, Russian Federation.
- Issue: Vol 5, No 8 (2014)
- Pages: 172-176
- Section: STATE AND MUNICIPAL ADMINISTRATION
- URL: https://journals.ssau.ru/eco/article/view/5564
- DOI: https://doi.org/10.18287/2542-0461-2014-0-8-172-176
- ID: 5564
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Abstract
Tax activity is considered an indispensable part of the economic policy of any state. Thus, the main expression of fiscal policy is the definition of the number of tax payers and objects of taxation, taxes, the tax rates for a particular tax, tax incentives and other. On the scale of tax affairs of the country, identifies issues related to uniform and proportional load of taxation, payments situation of specific groups of taxpayers.
About the authors
N. V. Emelin
кафедра экономики, Самарский государственный университет, 443011, Российская Федерация, г. Самара, ул. Акад. Павлова, 1.
Author for correspondence.
Email: morenov.sv@ssau.ru
N. I. Prytkova
the Dept. of Economics, Samara State University, Samara, 443011, Russian Federation.
Email: morenov.sv@ssau.ru
References
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