ON THE ROLE OF TAXATION AND TAX CONTROL INSTITUTIONS IN IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT STRATEGY IN MODERN RUSSIA

Objective: to research scientific approaches to the institution of tax control, taking into account the basic theories and scientific concepts that affect the functioning of this institution. Methods: logical and statistical methods were applied, as well as methods of deduction and induction, scient...

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Main Author: Z. S. Yakupov
Format: Article
Language:English
Published: Tatar Educational Center “Taglimat” Ltd. 2015-03-01
Series:Russian Journal of Economics and Law
Subjects:
Online Access:https://www.rusjel.ru/jour/article/view/1801
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author Z. S. Yakupov
author_facet Z. S. Yakupov
author_sort Z. S. Yakupov
collection DOAJ
description Objective: to research scientific approaches to the institution of tax control, taking into account the basic theories and scientific concepts that affect the functioning of this institution. Methods: logical and statistical methods were applied, as well as methods of deduction and induction, scientific abstraction. Results: it is proved that sustainable economic development can be achieved by enhancing the financial and taxation mechanism. The institute of tax control is viewed as a softener of economic crises. Mechanisms are proposed to influence the crises and to minimize the losses of both taxpayers and the state. Scientific novelty: the model is proposed of the taxation tools and mechanisms for sustainable development of Russia. Practical value: the possibility to increase the value and efficiency of the taxation mechanisms for sustainable development.
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spelling doaj.art-09f1d57d2e9140a0bf8d0e012831f62f2024-12-18T11:47:00ZengTatar Educational Center “Taglimat” Ltd.Russian Journal of Economics and Law2782-29232015-03-01011251331799ON THE ROLE OF TAXATION AND TAX CONTROL INSTITUTIONS IN IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT STRATEGY IN MODERN RUSSIAZ. S. Yakupov0nstitute of Economics, Management and Law (Kazan)Objective: to research scientific approaches to the institution of tax control, taking into account the basic theories and scientific concepts that affect the functioning of this institution. Methods: logical and statistical methods were applied, as well as methods of deduction and induction, scientific abstraction. Results: it is proved that sustainable economic development can be achieved by enhancing the financial and taxation mechanism. The institute of tax control is viewed as a softener of economic crises. Mechanisms are proposed to influence the crises and to minimize the losses of both taxpayers and the state. Scientific novelty: the model is proposed of the taxation tools and mechanisms for sustainable development of Russia. Practical value: the possibility to increase the value and efficiency of the taxation mechanisms for sustainable development.https://www.rusjel.ru/jour/article/view/1801taxes and taxationinstitution of tax controlstable and sustainable economic developmenttaxation policytaxation mechanismseconomic sanctionsthe russian federation
spellingShingle Z. S. Yakupov
ON THE ROLE OF TAXATION AND TAX CONTROL INSTITUTIONS IN IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT STRATEGY IN MODERN RUSSIA
Russian Journal of Economics and Law
taxes and taxation
institution of tax control
stable and sustainable economic development
taxation policy
taxation mechanisms
economic sanctions
the russian federation
title ON THE ROLE OF TAXATION AND TAX CONTROL INSTITUTIONS IN IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT STRATEGY IN MODERN RUSSIA
title_full ON THE ROLE OF TAXATION AND TAX CONTROL INSTITUTIONS IN IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT STRATEGY IN MODERN RUSSIA
title_fullStr ON THE ROLE OF TAXATION AND TAX CONTROL INSTITUTIONS IN IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT STRATEGY IN MODERN RUSSIA
title_full_unstemmed ON THE ROLE OF TAXATION AND TAX CONTROL INSTITUTIONS IN IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT STRATEGY IN MODERN RUSSIA
title_short ON THE ROLE OF TAXATION AND TAX CONTROL INSTITUTIONS IN IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT STRATEGY IN MODERN RUSSIA
title_sort on the role of taxation and tax control institutions in implementation of sustainable development strategy in modern russia
topic taxes and taxation
institution of tax control
stable and sustainable economic development
taxation policy
taxation mechanisms
economic sanctions
the russian federation
url https://www.rusjel.ru/jour/article/view/1801
work_keys_str_mv AT zsyakupov ontheroleoftaxationandtaxcontrolinstitutionsinimplementationofsustainabledevelopmentstrategyinmodernrussia