по
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Editorial collegium > Editorial board > Peer-review process > Policy of publication. Aims & Scope. > Article retraction > Ethics > Copyright & Licensing Policy > Digital archiving policy > Open Access Policy > Open access publishing costs > Article Identification Policy > Plagiarism check policy
Journals in science databases
About the Journal

Публикация за 72 часа - теперь это реальность!
При необходимости издательство предоставляет авторам услугу сверхсрочной полноценной публикации. Уже через 72 часа статья появляется в числе опубликованных на сайте издательства с DOI и номерами страниц.
По первому требованию предоставляем все подтверждающие публикацию документы!
MAIN PAGE > Back to contents
Some Questions of Modernization of Taxation System in the Russian Federation
Aguzarova Fatima Savkuevna

PhD in Economics

associate professor of the Department of Taxes and Taxation at North Ossetian State University N. A. Kosta 
Khetagurov

362025, Russia, respublika Rso-Alaniya, g. Vladikavkaz, ul. Vatutina, 44-46, of. Bukhgalterskii uchet i nalogooblozhenie

aguzarus@yandex.ru
Другие публикации этого автора
 

 

Abstract.

The problem of transformation of taxes in the Russian Federation has always had a place and are particularly stood at the present time. This is due to the introduction of a new tax on luxury, as well as with the idea of merging the two taxes: the tax on property of physical persons and the land tax unified tax on real estate. The author examines the problems of reforming the tax system from the point of view of social protection of citizens, proving the need to maintain the territorial budgets with the help of the increase of tax revenues.This scientific publication should be addressed not only from a theoretical point of view, but also as a possible recommendations in the sphere of formation of tax equity.It is possible to use the proposals of the author of the legislative bodies of the Russian Federation.The author is clearly made conclusions on this issue, pointing to their prompt introduction into practical activity.

Keywords: tax, taxation, profit, luxury, property, justice, efficiency, proportion, budget

DOI:

10.7256/2306-4234.2013.2.629

Article was received:

23-05-2019


Review date:

23-05-2019


Publish date:

1-6-2013


This article written in Russian. You can find full text of article in Russian here .

References
1.
Osnovnye napravleniya nalogovoi politiki RF na 2013 god i planovyi period 2014 i 2015 godov//SPS Konsul'tant plyus.
2.
Aguzarova F.S. Rol' imushchestvennykh platezhei fizicheskikh lits v nalogovom potentsiale (na primere RSO-Alaniya)//Nalogovaya politika i praktika.-2012.-№3-1. S.38-40.
3.
Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. – 2010. – №2.
4.
Aguzarova F.S. Nalog na roskosh': sotsial'nyi aspekt//Nalogi i nalogooblozhenie.-2013.-№ 2. S. 96-99.
5.
Balaeva D.A. Vozdeistvie investitsionnogo protsessa na vosproizvodstvennyi potentsial regiona (na primere Respubliki Severnaya Osetiya-Alaniya). Dissertatsiya na soiskanie uchenoi stepeni kandidata ekonomicheskikh nauk.-Rostov-na-Donu, 1999.
6.
Tokaeva S.K., Tsareva N.V. Nalogovaya modernizatsiya kak faktor povysheniya ekonomicheskoi samostoyatel'nosti regionov Vestnik SOGU. – 2012.-№ 2.
7.
Panskov V.G. O vozmozhnykh napravleniyakh nalogovoi politiki//Finansy. – 2012.-№5.
Link to this article

You can simply select and copy link from below text field.


Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.
"History Illustrated" Website