Abstract
Historic and comparative analyses of taxation development of Ancient countries and Middle Russia is given in the article. The estimate of tax reforms consequences in the beginning of market transformation in Russia in the context of their influence on shadow economy amount un profit level of national firms and scale of taxation avoiding is given. Optimal borders of tax with draws according to the theory of taxation are defined and the necessity of taxation reduction for the Russian firms in modern economic conditions is proved. Problems and taxation contradictions of small firms in conditions of using special tax regimes are defined. Comparison of financial responsibility measurer for tax offences in Russia in contrast to the countries with developed and developing economy is made. The necessity of progressive rate input of private income tax both of position of providing fair taxation on principle and of growth of tax revenue is proved.
Keywords
fiscal policy of Russia, tax evasion, shadow economy, small-scale business, special taxation orders, the taxation in the developed countries, laffer curve, fines for tax infringements
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