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Theoretical and Methodological Grounds for the Modernization of the Tax Administration System

Author

Listed:
  • A.I. Ponomarev
  • A.M. Ponomareva
  • M.A. Ponomarev
  • I.V. Toporov

Abstract

The article stands for the theoretical underpinning of economic grounds of tax system and its building on the basis of social- and business-oriented socioeconomic features.Authors proved the need for tax process management that represent the features of government-society-taxpayer relations with taxpayer’s leading role as macroeconomic tool for economic regulation process as well as providing the sustainable and balanced economic growth and innovative modernization of Russian economy.

Suggested Citation

  • A.I. Ponomarev & A.M. Ponomareva & M.A. Ponomarev & I.V. Toporov, 2018. "Theoretical and Methodological Grounds for the Modernization of the Tax Administration System," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 544-552.
    • Handle: RePEc:ers:journl:v:xxi:y:2018:i:special1:p:544-552
    as

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    File URL: https://www.ersj.eu/dmdocuments/52.PONOMAREV_XXI_S1_18.pdf
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    References listed on IDEAS

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    3. Tatiana V SHATKOVSKAYA & Tatiana V EPIFANOVA, 2016. "Correlation of Private and Public Legal Interests as Theoretical and Scientific and Practical Problem of Modern Law," Journal of Advanced Research in Law and Economics, ASERS Publishing, vol. 7(3), pages 625-630.
    4. Tatiana Epifanova & Nikolay Romanenko & Tatiana Mosienko & Tatyana Skvortsova & Alexandr Kupchinskiy, 2015. "Modernization of Institutional Environment of Entrepreneurship in Russia for Development of Innovation Initiative in Small Business Structures," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 137-148.
    5. Andrey Nechaev & Oksana Antipina, 2016. "Analysis of the Impact of Taxation of Business Entities on the Innovative Development of the Country," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 71-83.
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