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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Format: | Article |
Language: | English |
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Tatar Educational Center “Taglimat” Ltd.
2015-03-01
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Series: | Russian Journal of Economics and Law |
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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. |
first_indexed | 2024-03-08T23:16:02Z |
format | Article |
id | doaj.art-09f1d57d2e9140a0bf8d0e012831f62f |
institution | Directory Open Access Journal |
issn | 2782-2923 |
language | English |
last_indexed | 2025-02-17T15:52:18Z |
publishDate | 2015-03-01 |
publisher | Tatar Educational Center “Taglimat” Ltd. |
record_format | Article |
series | Russian Journal of Economics and Law |
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 |