Abstract

The article discusses the principles of building a tax system, the content of tax policy, characterizes taxation in modern Russia. As well as the forms of tax control in the Russian Federation and tax evasion. Topical issues of rule-making activity in this area are analyzed.

Highlights

  • The article discusses the principles of building a tax system, the content of tax policy, characterizes taxation in modern Russia

  • Наиболее распространёнными с точки зрения практического применения из приведённого перечня налоговых преступлений являются статья УК РФ3 и статья УК РФ, предусматривающие ответственность за уклонение от уплаты налогов соответственно физических лиц и организаций

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Summary

Introduction

The article discusses the principles of building a tax system, the content of tax policy, characterizes taxation in modern Russia. As well as the forms of tax control in the Russian Federation and tax evasion. Topical issues of rule-making activity in this area are analyzed.

Results
Conclusion
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