Efremova, T. A. Genesis of the System of State Tax Administration in Russia

Abstract: The article is devoted to the stages of formation and development of tax administration in Russia and provides detailed description of the main events at each stage. Special attention is paid at the development of the institution of tax administration during the Post-Soviet period. The author of the article proves that there is a certain relation between organizational changes of tax authorities and transformation of the institution of tax administratoin. The author also describe the grounds for development of tax administration taking into account the world theory and practice of taxation.

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