Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

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.


Keywords:

taxes and taxation, tax, tax system, collectability, tax authorities, administration, income, inspector, direct taxes, indirect taxes.


This article can be downloaded freely in PDF format for reading. Download article


References
1. 1 Klyukovich Z. A. Nalogi i nalogooblozhenie / Z. A. Klyukovich. – Rostov na Donu : Feniks, 2009. – 344 s.
2. 2 Nalogi v dorevolyutsionnoy Rossii / Biblioteka sayta Lib.4i5.ru.2008: [sayt]. URL : www. Lib.4i5.ru.
3. 3 Ozerov I. Kh. Osnovy finansovoy nauki. – Riga: Vyp. II. 1923
4. 4 Podatnaya inspektsiya v Rossii (1885–1910 gody). – SPb, 1910
5. 5 Fedyakova N. I. Istoricheskie aspekty sovremennoy nalogovoy reformy Rossii, nachinaya s kontsa 80-kh godov XX veka : [sayt]. URL : www.bali.ostu.ru.Fediakova.doc.
6. 6 Yanzhul I. I. Osnovnye nachala finansovoy nauki / I. I. Yanzhul. – M. : Start, 2002. – 555 s.