To the question of the essence of the concept "taxation" and the problems of improvement of the tax system of the Russian Federation

UDC 336.22

Authors

Musaeva K. M.
Ph.D., associate professor, Dagestan State University, Makhachkala
Ramazanova R. Sh.
мaster, Dagestan State University,Makhachkala

Abstract

A discussion review is carried out and the essence of the concept of “taxation” is clarified, the need for its normative support in existing legislative acts is argued. The key problems of the Russian tax system at the present stage are analyzed. Possible ways of further improving the tax system in the Russian Federation are proposed.

Keywords

taxes, taxation, tax base, problems, improvement, administra-tion, digital technologies.