Tax control over physical persons’ expenditures
Objective: to define the possibilities of improving the tax legislation in order to increase tax collection on physical person’s income. Methods: abstract-logic method and method of comparisons and analogies. Results: Analysis of the history of control over physical person’s income in Russia was car...
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| Format: | Article |
| Language: | English |
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Tatar Educational Center “Taglimat” Ltd.
2014-09-01
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| Series: | Russian Journal of Economics and Law |
| Subjects: | |
| Online Access: | https://www.rusjel.ru/jour/article/view/1673 |
| _version_ | 1797255960936316928 |
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| author | A. F. Ziyatdinov |
| author_facet | A. F. Ziyatdinov |
| author_sort | A. F. Ziyatdinov |
| collection | DOAJ |
| description | Objective: to define the possibilities of improving the tax legislation in order to increase tax collection on physical person’s income. Methods: abstract-logic method and method of comparisons and analogies. Results: Analysis of the history of control over physical person’s income in Russia was carried out; its drawbacks are revealed, possibilities for the modern usage are defined. Scientific novelty: The efficiency of the earlier applied methods of tax control over expenditures of physical person’s income in the Russian Federation was analyzed. The author suggests introducing control over citizens’ expenditures preconditioned by the development of computer registration of deals and electronic documents circulation. Practical value: Possibility to use the suggested measures of the budget policy modernization in the sphere of spending the budget financial assets for their more efficient using. |
| first_indexed | 2024-03-08T23:16:49Z |
| format | Article |
| id | doaj.art-db6ceb0bc97d425c952feb4bb434c590 |
| institution | Directory Open Access Journal |
| issn | 2782-2923 |
| language | English |
| last_indexed | 2024-04-24T22:14:09Z |
| publishDate | 2014-09-01 |
| publisher | Tatar Educational Center “Taglimat” Ltd. |
| record_format | Article |
| series | Russian Journal of Economics and Law |
| spelling | doaj.art-db6ceb0bc97d425c952feb4bb434c5902024-03-20T08:16:47ZengTatar Educational Center “Taglimat” Ltd.Russian Journal of Economics and Law2782-29232014-09-010363671671Tax control over physical persons’ expendituresA. F. Ziyatdinov0Naberezhniye Chelny branch of Institute of Economics, Management and Law (Kazan)Objective: to define the possibilities of improving the tax legislation in order to increase tax collection on physical person’s income. Methods: abstract-logic method and method of comparisons and analogies. Results: Analysis of the history of control over physical person’s income in Russia was carried out; its drawbacks are revealed, possibilities for the modern usage are defined. Scientific novelty: The efficiency of the earlier applied methods of tax control over expenditures of physical person’s income in the Russian Federation was analyzed. The author suggests introducing control over citizens’ expenditures preconditioned by the development of computer registration of deals and electronic documents circulation. Practical value: Possibility to use the suggested measures of the budget policy modernization in the sphere of spending the budget financial assets for their more efficient using.https://www.rusjel.ru/jour/article/view/1673tax on the physical persons’ incometax administrationtax controltax payerfederal tax service |
| spellingShingle | A. F. Ziyatdinov Tax control over physical persons’ expenditures Russian Journal of Economics and Law tax on the physical persons’ income tax administration tax control tax payer federal tax service |
| title | Tax control over physical persons’ expenditures |
| title_full | Tax control over physical persons’ expenditures |
| title_fullStr | Tax control over physical persons’ expenditures |
| title_full_unstemmed | Tax control over physical persons’ expenditures |
| title_short | Tax control over physical persons’ expenditures |
| title_sort | tax control over physical persons expenditures |
| topic | tax on the physical persons’ income tax administration tax control tax payer federal tax service |
| url | https://www.rusjel.ru/jour/article/view/1673 |
| work_keys_str_mv | AT afziyatdinov taxcontroloverphysicalpersonsexpenditures |