Author:
Gasanbekov A. H.,Batashev R. V.,Bisultanov A. N.
Abstract
This article examines the issues related to tax regulation and prospective directions for improving the incentive component of the tax system of the Russian Federation. The aim of the article is to develop specific recommendations aimed at stimulating socio-economic processes through the reform of major taxes. In particular, the authors believe that the instruments of state tax regulation should be applied subject to the establishment of an optimal combination of stability and flexibility of the system of taxation of economic entities.
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