Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/34153
Title: Theoretical and methodological grounds for the modernization of the tax administration system
Authors: Ponomarev, A. I.
Ponomareva, A. M.
Ponomarev, M. A.
Toporov, I. V.
Keywords: Economic development -- Russia
Taxation -- Law and legislation -- Russia
Taxation -- Russia
Tax administration and procedure -- Russia
Issue Date: 2018
Publisher: University of Piraeus. International Strategic Management Association
Citation: Ponomarev, A. I., Ponomareva, A. M., Ponomarev, M. A., & Toporov, I. V. (2018). Theoretical and methodological grounds for the modernization of the tax administration system. European Research Studies Journal, 21(Special issue 1), 544-552.
Abstract: The article stands for the theoretical underpinning of economic grounds of tax system and its building on the basis of social- and business-oriented socioeconomic features. Authors proved the need for tax process management that represent the features of government-society-taxpayer relations with taxpayer’s leading role as macroeconomic tool for economic regulation process as well as providing the sustainable and balanced economic growth and innovative modernization of Russian economy.
URI: https://www.um.edu.mt/library/oar//handle/123456789/34153
ISSN: 11082976
Appears in Collections:European Research Studies Journal, Volume 21, Special Issue 1

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