Template-Type: ReDIF-Article 1.0
Author-Name: Malis N.
Author-Email: gdohod@abik.ru
Author-Workplace-Name: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation
Author-Name: Gorsky I.
Author-Email: nalog@nifi-abik.ru
Author-Workplace-Name: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation
Title: The Russian Tax Policy: the State Budget Revenue Growth Prospects
Abstract: The article describes the issues that relate to the current Russian tax policy formation process. To form a tax policy is one of the main problems the Russian government has to solve. The article authors examine what changes have been observed in the collection of budget revenue, first of all, in the tax collection schemes administered by the Federal Tax Service. The authors make suggestions that relate to the changes to be made in the profit tax collection system, individual income tax collection system, and other tax type calculation schemes in order to improve the budget revenue figures. The authors describe which steps should be taken in order to improve the tax collection supervision system. The authors note that the balanced tax policy should be constructed in such a way that the interests of the businesses and the wide public are taken into account and the economic efficiency of the tax collection system’ operation is maintained.
Classification-JEL:
Keywords: budget revenue, tax policy, profit tax, VAT, extraction tax
Journal: Finansovyj žhurnal — Financial Journal
Pages: 19-28
Issue: 2
Year: 2010
Month: April
File-URL: http://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2010/2/statii/100202.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:100202:p:19-28