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DC Field | Value | Language |
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dc.contributor.author | Aguzarova, Larisa Aslanbekovna | - |
dc.contributor.author | Aguzarova, Fatima Savkuevna | - |
dc.date.accessioned | 2019-01-09T09:45:03Z | - |
dc.date.available | 2019-01-09T09:45:03Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Aguzarova, L. A., & Aguzarova, F. S. (2018). Planning of tax payments as a factor of economic growth. European Research Studies Journal, 21(special issue 2), 195-206. | en_GB |
dc.identifier.issn | 11082976 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/38104 | - |
dc.description.abstract | Planning of tax payments serves the backbone for forming a forecast of the social and economic development of the state, its subjects and municipalities for the long and medium term. This process covers planning of tax payments in the context of federal, regional and local budgets and allows forming sound macroeconomic indicators. The objective of the research is to study the theoretical foundations of planning tax payments, as well as to identify problems and justify possible ways to solve them for strengthening economic growth. Meanwhile, there are certain problems in the system of tax payments planning, their solution being important for the country's economy and upholding the sustainable development of financial security. The lack of knowledge of the basics of tax payments planning makes the topic of the research highly important and relevant. The scientific novelty of the research consists in the development of scientific and methodological recommendations for improving the system of planning tax payments to increase economic growth. The material studied revealed problems in the field of the research related to tax legislation, unreliable information, low financial security of sub-federal budgets, tax evasion and fees evasion. To solve these problems, it is necessary to improve the institute of tax planning payments to the budget system. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | University of Piraeus. International Strategic Management Association | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Economic development -- Russia | en_GB |
dc.subject | Taxation -- Law and legislation -- Russia | en_GB |
dc.subject | Taxation -- Russia | en_GB |
dc.subject | Tax planning -- Russia | en_GB |
dc.subject | Income tax -- Russia | en_GB |
dc.title | Planning of tax payments as a factor of economic growth | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | European Research Studies Journal | en_GB |
Appears in Collections: | European Research Studies Journal, Volume 21, Special Issue 2 |
Files in This Item:
File | Description | Size | Format | |
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Planning of Tax Payments as a Factor of Economic Growth.pdf | 270.82 kB | Adobe PDF | View/Open |
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