Email this article Analysis of the Relationship between Targeted Taxes and Public-Law Payments in the Context of Russian Legislation: Identifying Gaps and Paths for Their Elimination
- Authors: Guzanova M.M.1
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Affiliations:
- Lomonosov Moscow State University
- Issue: Vol 16, No 6 (2023)
- Pages: 41-47
- Section: Public Law (State Law) Sciences
- URL: https://journal-vniispk.ru/2072-3164/article/view/232129
- EDN: https://elibrary.ru/YYELZQ
- ID: 232129
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Abstract
The research involves a critical analysis of the deficiencies in the legal regulation of public-law payments and an examination of their nature in the context of targeted taxes. It is recommended to amend the Russian Tax Code by encompassing all public-law payments within its scope and endowing them with the characteristics of targeted taxes. Furthermore, it is advisable to establish a clear definition of targeted taxes within the Russian Tax Code. Addressing the gaps in regulation and attributing the nature of targeted taxes to public-law payments will contribute to enhancing the effectiveness of revenue collection, and improving administrative procedures. The findings of this study hold practical significance for the development of measures to refine tax policies and enhance the regulatory framework in this field.
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##article.viewOnOriginalSite##About the authors
Maria M. Guzanova
Lomonosov Moscow State University
Author for correspondence.
Email: m.m.guzanova@gmail.com
SPIN-code: 4857-1329
Competitor of the Department of Financial Law of Faculty of Law
Russian Federation, MoscowReferences
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