UDC 336.02
DOI: 10.36871/ek.up.p.r.2024.04.02.023

Authors

Marat R. Tsarikaev,
FGBOU HE “North Ossetian State University named after K. L. Khetagurov”, Vladikavkaz, Russian Federation

Abstract

The article is devoted to the study of various aspects, features of modern tax policy in the Russian Federation, possible ways to solve it and further improve it.

Keywords

tax policy, taxes and fees, tax legislation, tax and non-tax revenues, the Tax Code of the Russian Federation, problems of tax policy, instruments of tax policy, the tax system.