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Basic principles of taxation in the Russian Federation

Author

Listed:
  • PUZYNYA T.A.

    (Velikie Luki State Academy of Physical Culture and Sports)

  • BESKROVNAYA V.A.

    (Velikie Luki State Academy of Physical Culture and Sports)

Abstract

The tax system of the Russian Federation based on economic and legal principles, to include economic justice, proportionality, efficiency or effectiveness, to legal same the legitimacy of the establishment, the combination of the interests of taxpayers with state authorities. In addition to the principles of taxation often include organizational rules, which imply a common methodological framework in the calculation of taxes and their exhaustive list.

Suggested Citation

  • Puzynya T.A. & Beskrovnaya V.A., 2015. "Basic principles of taxation in the Russian Federation," Russian Journal of Agricultural and Socio-Economic Sciences, CyberLeninka;Редакция журнала Russian Journal of Agricultural and Socio-Economic Sciences, vol. 47(11), pages 33-36.
    • Handle: RePEc:scn:031261:16372045
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    Cited by:

    1. Anesa, Mattia & Bressan, Alessandro, 2024. "SMEs tax minimization as shared responsibility," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).

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