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Taxes and Taxation
Reference:
Fisher, O. V., Nadtochy, E. V. (2012). System of priorities in modern state taxation policy. Taxes and Taxation, 5, 22–32. https://en.nbpublish.com/library_read_article.php?id=61207
Fisher, O. V., Nadtochy, E. V. System of priorities in modern state taxation policyAbstract: The article describes the priorities in modern state taxation policy as a set of target administrative policies. Such an approach allows to view the connection between taxation policy and development of tax functions as a system. The authors of the article analyze statistical data for different parameters of social and economic development of Russia. The authors also prove there is a need to include target policies into this system because it will reinforce the interaction between the subjects of tax relations. Keywords: taxes and taxation, politics, functions, priorities, budget, potential, modernization, interaction, subjects, relations.
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