The institution of self-taxation of citizens in Russia: the concept and prospects of development

Background. The relevance of the study is determined by the need to improve the legal regulation of the self-taxation institution in the context of the ongoing reduction in revenue sources of local budgets. The purpose of the study is to analyze the current state of the legal regulation of self-ta...

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Bibliographic Details
Main Author: O.V. Elistratova
Format: Article
Language:English
Published: Penza State University Publishing House 2022-11-01
Series:Известия высших учебных заведений. Поволжский регион: Общественные науки
Subjects: