Keyword: «"luxury tax"»

The social aspects of the tax system reformation in Russia: based on the sociological survey in Krasnodar Krai

ART 13055

Authors:

Alisa Ivanchikova,

Viktoriya Myha,

Elena Samsonkina

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The article presents the sociological research results of the population in Krasnodar Krai about the reformation of Russian tax system and its social orientation. It is concluded that the average taxpayer is not informed enough about the basic taxes, has no comprehension about the relationship between taxes and socially important functions of the state.

Keywords: social nature of taxation, "luxury tax", reformation, tax system