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Methodological aspects of improvement of tax system in Russia. / Dyukina, Tatiana O.

Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth. IBIMA, 2017. p. 2811-2819.

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review

Harvard

Dyukina, TO 2017, Methodological aspects of improvement of tax system in Russia. in Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth. IBIMA, pp. 2811-2819, 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth, Vienna, Austria, 2/05/17.

APA

Dyukina, T. O. (2017). Methodological aspects of improvement of tax system in Russia. In Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth (pp. 2811-2819). IBIMA.

Vancouver

Dyukina TO. Methodological aspects of improvement of tax system in Russia. In Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth. IBIMA. 2017. p. 2811-2819

Author

Dyukina, Tatiana O. / Methodological aspects of improvement of tax system in Russia. Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth. IBIMA, 2017. pp. 2811-2819

BibTeX

@inproceedings{41af42e8025647c09a6cfcee8f32053e,
title = "Methodological aspects of improvement of tax system in Russia",
abstract = "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.",
keywords = "A progressive scale of the taxation, An income tax, Stable development, Tax policy, The direct taxes, The Russian experience, The subject - the oriented tax rate, The taxation system",
author = "Dyukina, {Tatiana O.}",
year = "2017",
language = "English",
pages = "2811--2819",
booktitle = "Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020",
publisher = "IBIMA",
address = "United States",
note = "29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth ; Conference date: 02-05-2017 Through 03-05-2017",

}

RIS

TY - GEN

T1 - Methodological aspects of improvement of tax system in Russia

AU - Dyukina, Tatiana O.

PY - 2017

Y1 - 2017

N2 - 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.

AB - 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.

KW - A progressive scale of the taxation

KW - An income tax

KW - Stable development

KW - Tax policy

KW - The direct taxes

KW - The Russian experience

KW - The subject - the oriented tax rate

KW - The taxation system

UR - http://www.scopus.com/inward/record.url?scp=85029753168&partnerID=8YFLogxK

M3 - Conference contribution

AN - SCOPUS:85029753168

SP - 2811

EP - 2819

BT - Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020

PB - IBIMA

T2 - 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth

Y2 - 2 May 2017 through 3 May 2017

ER -

ID: 9364587