Abstract

This research analyzes the current taxation system in Russia, reveals the main sources of tax revenues to the country's budget, lists the successful projects of the Federal Tax Service of Russia that have recently been implemented and brought additional profit to the consolidated budget. At the same time, the author also identifies the basic shortcomings and shortcomings in the modern taxation system in Russia, separately noting the fact that in Russia charges differ significantly from receipts, in connection with which there is an increase in economic crimes in the country. In addition, this paper notes the need to develop measures aimed at minimizing taxes for small and medium-sized businesses or switching to a single tax with exemption from it for newly created organizations for the first three years. In the article, the author notes the need to form a simplified taxation system not only for small and medium-sized businesses, in particular at the regional level, but also for the entire population of the country. At the end of the study, conclusions and a number of recommendations are presented, aimed at improving the effectiveness of the implementation of the main functions of the taxes studied here.

Full Text
Published version (Free)

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call