Keyword: «tax reform»

Historical and Economic Aspects of Tax System Development in Russia

ART 56157

Author:

Sergei Yashin

The article deals with the historical experience of Russian tax system development from ancient times to the present days; common to all states periods of this system evolution are examined.

Keywords: tax system, taxes, taxation period, tax reform, tax code

Prospects of development of Russian tax policy 2017-2020 years

Author:

Elena Polichkina

The article presents theoretical aspects of tax policy. The article discusses new approaches to the calculation and collection of major taxes, and the application of special tax regimes in the Russian Federation for the period 2017-2020.

Keywords: tax system, taxes, tax policy, budget, special tax regimes, fiscal policy, tax reform