THE DYNAMICS OF TAX SYSTEM AND TAX ADMINISTRATION DEVELOPMENT IN THE RUSSIAN FEDERATION
Journal: Journal of Tax Reform
Year: 2015

The main purpose of this article is to investigate the process and summarize the results of changes in the tax area in Russia with regard to the evolution of the national tax system and the tax administration reform. To this end, the methods of historical analysis and comparative study are used. Based on these methods, the evolution of the tax system of the Russian Federation is described from the point of view of the dynamics of transformation of the tax structure and modification of the tax ra