|29th IBIMA Conference
3 - 4 May 2017
Methodological Aspects of Improvement of Tax System in Russia
Tatiana O. Dyukina,
In this paper the author focuses attention that the analysis of levels and tendencies of change of the indicators characterizing stability of the taxation system of the country in dynamics and in space has the conclusions which aren't identical. The analysis of dynamics distorts the actual situation in the sphere of the taxation, true characteristics of stability of the taxation system of the country, representing them, as a rule, in positive light. The analysis in space exposes the available shortcomings and distinctions of development of tax system which can't be revealed in the analysis of levels and tendencies of change in dynamics which is usually carried out in practice of tax authorities. In work the new model the subject - the oriented tax rate is provided. The determination technique the subject - the oriented tax rate with use of indicators of a variation for the direct taxes is offered. The model the subject - the oriented tax rate is approved on the income tax (PIT) which is widely discussed in modern economic literature and mass media.