| Issue |
SHS Web Conf.
Volume 172, 2023
International Scientific and Practical Conference on Social Sciences and Humanities: Scientific Challenges of the Development of Modern Society (SHCMS 2023)
|
|
|---|---|---|
| Article Number | 02017 | |
| Number of page(s) | 7 | |
| Section | Institutional Economics: History, Problems and Prospects | |
| DOI | https://doi.org/10.1051/shsconf/202317202017 | |
| Published online | 12 July 2023 | |
Problems and Prospects for Improving the Tax System as Part of Tax Regulation in Russia
1 Dagestan State University of National Economy, Ataeva str. 5, 367008, Makhachkala, Russia
2 Kadyrov Chechen State University, Sheripova Street, 32, 364024, Grozny, Russia
* Corresponding author: sandaho_89@mail.ru
This article examines the issues related to tax regulation and prospective directions for improving the incentive component of the tax system of the Russian Federation. The aim of the article is to develop specific recommendations aimed at stimulating socio-economic processes through the reform of major taxes. In particular, the authors believe that the instruments of state tax regulation should be applied subject to the establishment of an optimal combination of stability and flexibility of the system of taxation of economic entities.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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