DOI: 10.36871/ek.up.p.r.2021.02.02.009
UDC 336.22

Authors

N. A. ZATSARNAYA,
Postgraduate Student of the Basic Department of International Law, Finance and Economy of China, Russian Economic University named after G. V. Plekhanov, Moscow, Russia

Abstract

In the study, the author have given a definition of the definition of "tax instruments". Listed are the cate-gories that the author refer to tax instruments, subdivided, based on this definition, into two main types: ele-ments of taxation, subject to external influence, and the means of exerting this influence. The examples of tax instruments used in tax practice are considered.

Keywords

tax instruments, tax rates, tax base, tax incentives, tax sanctions.