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Социальные Аспекты Реформирования Российской Налоговой Системы

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  • Грачев М. С.

Abstract

The author examines several issues connected with modern tax reform in the Russian Federation. The article pays special attention to the social role of taxation for income redistribution in a market economy. The author then analyses some of the main taxes which (under various pressures of the reform process) may have a detrimental influence on the fundamental goals of society. In particular, the reformation process, the author concludes, may lead to further social differentiation.

Suggested Citation

  • Грачев М. С., 2004. "Социальные Аспекты Реформирования Российской Налоговой Системы," Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный университет», issue 3, pages 73-80.
  • Handle: RePEc:scn:003571:14805845
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