MODERN TAXATION SYSTEM FORMATION IN RUSSIAN FEDERATION

Abstract

The Russian taxation system was formed in the beginning of 90-s and experienced the evolution and sometimes revolution transformations. The state taxation system was created on the basis of the foreign countries’ experience nowever the research testifies the trends of the progressive development of the Russian taxation system elements including the national peculiarities.DOI: http://dx.doi.org/10.12731/2218-7405-2013-7-63

Keywords

• economic reform, taxation system transformation, taxation system elements, taxes