Special aspects of the transformation of the Russian tax system in contemporary conditions

Taxation problems are traditionally relevant. Currently, this issue is becoming even more relevant due to the need to transform the Russian tax system, considering the need to ensure sustainable economic development. The issues of tax reform for both individuals and legal entities are considered by...

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Main Authors: Denis N. Putimtsev, Elena V. Ordynskaya
Format: Article
Language:English
Published: Peoples’ Friendship University of Russia (RUDN University) 2024-11-01
Series:RUDN Journal of Public Administration
Subjects:
Online Access:https://journals.rudn.ru/public-administration/article/viewFile/41634/24060
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author Denis N. Putimtsev
Elena V. Ordynskaya
author_facet Denis N. Putimtsev
Elena V. Ordynskaya
author_sort Denis N. Putimtsev
collection DOAJ
description Taxation problems are traditionally relevant. Currently, this issue is becoming even more relevant due to the need to transform the Russian tax system, considering the need to ensure sustainable economic development. The issues of tax reform for both individuals and legal entities are considered by many researchers, however, some aspects have not been sufficiently studied and covered in the specialized scientific literature. In particular, the presented work examines the possibilities of using tax incentives to involve individuals more actively in investment processes. Proposals for the implementation of these measures are presented. The research also discusses some of the most relevant areas of tax administration that need to be actively developed in the near future.
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institution Kabale University
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publisher Peoples’ Friendship University of Russia (RUDN University)
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series RUDN Journal of Public Administration
spelling doaj-art-a897a575d5a84c3881c1625fc9d227af2024-11-26T11:07:29ZengPeoples’ Friendship University of Russia (RUDN University)RUDN Journal of Public Administration2312-83132411-12282024-11-0111329330110.22363/2312-8313-2024-11-3-293-30121192Special aspects of the transformation of the Russian tax system in contemporary conditionsDenis N. Putimtsev0https://orcid.org/0000-0002-4935-7612Elena V. Ordynskaya1https://orcid.org/0000-0002-4266-6244RUDN UniversityInstitute of Economic Forecasting, Russian Academy of SciencesTaxation problems are traditionally relevant. Currently, this issue is becoming even more relevant due to the need to transform the Russian tax system, considering the need to ensure sustainable economic development. The issues of tax reform for both individuals and legal entities are considered by many researchers, however, some aspects have not been sufficiently studied and covered in the specialized scientific literature. In particular, the presented work examines the possibilities of using tax incentives to involve individuals more actively in investment processes. Proposals for the implementation of these measures are presented. The research also discusses some of the most relevant areas of tax administration that need to be actively developed in the near future.https://journals.rudn.ru/public-administration/article/viewFile/41634/24060transformation of the tax systeminvestmentstax benefitssustainable development
spellingShingle Denis N. Putimtsev
Elena V. Ordynskaya
Special aspects of the transformation of the Russian tax system in contemporary conditions
RUDN Journal of Public Administration
transformation of the tax system
investments
tax benefits
sustainable development
title Special aspects of the transformation of the Russian tax system in contemporary conditions
title_full Special aspects of the transformation of the Russian tax system in contemporary conditions
title_fullStr Special aspects of the transformation of the Russian tax system in contemporary conditions
title_full_unstemmed Special aspects of the transformation of the Russian tax system in contemporary conditions
title_short Special aspects of the transformation of the Russian tax system in contemporary conditions
title_sort special aspects of the transformation of the russian tax system in contemporary conditions
topic transformation of the tax system
investments
tax benefits
sustainable development
url https://journals.rudn.ru/public-administration/article/viewFile/41634/24060
work_keys_str_mv AT denisnputimtsev specialaspectsofthetransformationoftherussiantaxsystemincontemporaryconditions
AT elenavordynskaya specialaspectsofthetransformationoftherussiantaxsystemincontemporaryconditions