title: Ð¡Ð¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð¿ÑÐ°Ð²Ð¾Ð¾ÑÐ½Ð¾ÑÐµÐ½Ð¸Ð¹: ÑÑÑÑÐºÑÑÑÐ° Ð¸ ÑÑÐ½ÐºÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: The system of tax legal relations: structure and functions
Creators: name: ÐÐ¾Ð»Ð¾Ð³Ð¸Ð½, ÐÐ¸ÐºÐ¸ÑÐ°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð°
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐµ Ð¿ÑÐ°Ð²Ð¾Ð¾ÑÐ½Ð¾ÑÐµÐ½Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ Ð¿ÑÐ°Ð²Ð¾
Ð½Ð°Ð»Ð¾Ð³Ð¸
Ð½Ð°ÑÑÑÐµÐ½Ð¸Ñ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð° Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ñ Ð¸ ÑÐ±Ð¾ÑÐ°Ñ
tax system
tax policy
tax relations
tax law
taxes
violations of the law on taxes and fees

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description: Topic of the final qualifying work: "System of tax legal relations: structure and functions". The final qualification work is devoted to a comprehensive, systematic, comprehensive study of constitutional and tax law in the field of tax relations in the Russian Federation. During the writing of the WRC, the following problems were identified: 1) the procedure for classifying the structure of tax legal entities; 2) the problem of taxation of solid mineral extraction; 3) lack of a stable legal framework; As a result of the research, solutions to the above-mentioned problems were proposed. For example, it seems appropriate to change the composition of the tax base and the personal income tax scale in a fundamental way. It is necessary to shift the tax burden on personal income tax from wages to total income, and above all to high income on Bank deposits, on shares, from leasing property, from the sale of property, securities, patents, and royalties. This can be achieved by introducing a progressive personal income tax scale with an increased tax rate on excess income. We also propose to amend article 224 of the tax code of the Russian Federation, which will involve an increase from 13 to 30% of the tax rate on personal income of individuals whose annual income exceeds the minimum wage by 100 times.