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Actual Problems of
Economics and Law

 

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DOI: 10.21202/1993-047X.09.2015.1.125-133

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Authors :
1. Zamir Sagirovich Yakupov, PhD (Economics), Associate Professor
Institute of Economics, Management and Law (Kazan), Russia



On the role of taxation and tax control institutions in implementation of sustainable development strategy in modern Russia


Objective: to research scientific approaches to the institution of tax control, taking into account the basic theories and scientific concepts that affect the functioning of this institution.


Methods: logical and statistical methods were applied, as well as methods of deduction and induction, scientific abstraction.


Results: it is proved that sustainable economic development can be achieved by enhancing the financial and taxation mechanism. The institute of tax control is viewed as a softener of economic crises. Mechanisms are proposed to influence the crises and to minimize the losses of both taxpayers and the state.


Scientific novelty: the model is proposed of the taxation tools and mechanisms for sustainable development of Russia.


Practical value: the possibility to increase the value and efficiency of the taxation mechanisms for sustainable development.
 


Keywords :

Taxes and taxation; Institution of tax control; Stable and sustainable economic development; Taxation policy; Taxation mechanisms; Economic sanctions; The Russian Federation


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Citation :

Yakupov Z.S. On the role of taxation and tax control institutions in implementation of sustainable development strategy in modern Russia, Actual Problems of Economics and Law, 2015, No. 1 (33), pp. 125–133.
 


Type of article : The scientific article

Date of receipt of the article :
20.01.2015

Date of adoption of the print :
12.03.2015

Date of online accommodation :
15.07.2015