Author(s): Proskura Ekaterina Petrovna
Journal: Voprosy Sovremennoj Èkonomiki
ISSN 2308-2461
Issue: 2;
Date: 2013;
Original page
Keywords: tax system | taxpayers | tax evasion | violation of tax laws | tax administration | government regulation of the economy
ABSTRACT
The features and problems of tax administration in the conditions of post-crisis development of the economy, when many industries still have the crisis, but there is a gradual increase in business activity. We need to pay attention to the fact that an important function of the tax system in these conditions, along with the fiscal, is a regulatory one and tax policy in general, as part of the fiscal policy of the state, serves as a powerful lever to regulate economic activity and economic growth. Based on the analysis of current trends the proposals developed for improving the performance of the tax authorities’ activity in the field of tax administration.
Journal: Voprosy Sovremennoj Èkonomiki
ISSN 2308-2461
Issue: 2;
Date: 2013;
Original page
Keywords: tax system | taxpayers | tax evasion | violation of tax laws | tax administration | government regulation of the economy
ABSTRACT
The features and problems of tax administration in the conditions of post-crisis development of the economy, when many industries still have the crisis, but there is a gradual increase in business activity. We need to pay attention to the fact that an important function of the tax system in these conditions, along with the fiscal, is a regulatory one and tax policy in general, as part of the fiscal policy of the state, serves as a powerful lever to regulate economic activity and economic growth. Based on the analysis of current trends the proposals developed for improving the performance of the tax authorities’ activity in the field of tax administration.
