A. V. Ilyin Economic Features of Interrelated Taxes

Abstract: The study proposes a new classification of existing Russian taxes and therefore has a significant theoretical and practical value. The subject of study is the aggregate of economic and legal relations existing under the Russian tax system as well as methodological problems regarding interrelated taxes. Giving a detailed analysis of provisions of the Tax Code, the author singles out interrelated taxes as complicated for calculation, identifies and describes their economic features as well as principles of interrelated taxation and proves that proposed classification is highly relevant and valid. Methodologically the research is based on the fundamentals of economic science, evolutionary and systematic analysis of tax theories as well as the recent developments in theory and practice of taxation laid down in the writings of Russian and foreign scientists. The scientific novelty of the research is in the fact that the author developed a new classification of taxes, compiled a list of economic features associated with interrelated taxes and set out the basic principles of interrelated taxation. The author argues that interrelated taxes are very important as they are versatile and easy-embedded in the market economy but the existing interrelated taxation system is uncompleted and needs further development. The author reveals the origin of the Russian tax system fundamental problem i.e. the unsecured tax benefit of the taxpayer.

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