Actual problems of the taxation system in Russia

UDC 336.221

Authors

Tsirikhova A. R.,
1st year student, Faculty of Economics and Management, North Ossetian State University named after K. L. Khetagurov

Abstract

The main problems of the domestic tax system include the fol-lowing: problems in tax legislation; instability of tax policy; low level of tax col-lection and high insolvency of enterprises in conditions of competition and infla-tion; lack of incentives for the development of the real sector of the economy; problems of tax administration; the effect of inflationary taxation; problems with individual taxes.

Keywords

tax legislation; tax policy; tax collection, insolvency, tax administration; inflationary taxation.