INSTITUTIONAL ENVIRONMENT OF BUSINESS IN RUSSIA: A PRINCIPLE OF TAX SYSTEM'S STABILITY

被引:0
|
作者
Shakirova, Ramziya [1 ]
机构
[1] Mari State Univ, Yoshkar Ola, Russia
关键词
Institutional environment; Principles of taxation; Principle of elasticity; Principle of stability of the tax system;
D O I
暂无
中图分类号
C [社会科学总论];
学科分类号
03 ; 0303 ;
摘要
A Tax system is one of the most important elements of institutional environment of business development. Business development depends on the quality of acting tax system of a country (according to fulfilling of its regulating functions and also according to its stability). The article explains the content of Principle of state tax system's stability, proves the necessity to follow it in modern conditions in Russian Federation and analysis realization of the Principle in Mari El Republic.
引用
收藏
页码:642 / 644
页数:3
相关论文
共 50 条
  • [21] CREATION OF INSTITUTIONAL ENVIRONMENT OF DIGITAL ECONOMY IN RUSSIA
    Muravyeva, Nadezhda, V
    Teslenko, Irina B.
    Digilina, Olga B.
    Abdullaev, Nizami, V
    REVISTA INCLUSIONES, 2020, 7 : 478 - 491
  • [22] INSTITUTIONAL AND ECONOMIC CIRCUMSTANCES SQUEEZING SMALL BUSINESS OUT OF RUSSIA'S FORMAL ECONOMY
    Artemyev, N. V.
    Latov, Y. V.
    TERRA ECONOMICUS, 2015, 13 (01): : 61 - 72
  • [23] Assessment of the tax system and tax authorities efficiency in Russia
    Borshchevskiy, Georgiy A.
    VOPROSY EKONOMIKI, 2020, (06): : 56 - 79
  • [24] INSTITUTIONAL PROBLEMS OF SUPPORT FOR SMALL AND MEDIUM BUSINESS IN RUSSIA
    Barkhatov, Viktor
    Campa, Antonio
    Bents, Daria
    ECONOMIC AND SOCIAL DEVELOPMENT (ESD 2018): 28TH INTERNATIONAL SCIENTIFIC CONFERENCE ON ECONOMIC AND SOCIAL DEVELOPMENT, 2018, : 230 - 236
  • [25] Small business and the tax system
    Slemrod, J
    CRISIS IN TAX ADMINISTRATION, 2004, : 69 - 123
  • [26] THE INFLUENCE OF TAX LAW ON THE SLOVAK BUSINESS ENVIRONMENT
    Babcak, Vladimir
    FINANCIAL LEW TOWARDS CHALLENGES OF THE XXI CENTURY, 2017, 580 : 258 - 272
  • [27] Creating a favorable tax environment for small business
    Engelschalk, M
    TAXING THE HARD-TO-TAX: LESSONS FROM THEORY AND PRACTICE, 2004, 268 : 275 - 311
  • [28] Tax evasion in Bosnia and Hercegovina and business environment
    Grgic, Radenka
    Terzic, Saudin
    SELECTED PAPERS FROM THE 27TH IPMA (INTERNATIONAL PROJECT MANAGEMENT ASSOCIATION), 2014, 119 : 957 - 966
  • [29] IMPACT OF THE TAX BURDEN OF PERSONAL INCOME TAX ON THE BUSINESS ENVIRONMENT IN SLOVAKIA
    Vassova, Adriana
    AKTUALNE PROBLEMY PODNIKOVEJ SFERY 2013, 2013, : 562 - 565
  • [30] Institutional environment, inside ownership and effective tax rate
    Zeng, Tao
    NANKAI BUSINESS REVIEW INTERNATIONAL, 2011, 2 (04) : 348 - 357