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The change in the system of tax treatment under the conditions of civil society formation in Russia

Annotation

The questions of the congruence of an individual and the state interests in the area of tax system on different cooperation levels are analyzed. The activities of the civil society institutions are considered as the most important factor for reaching the parity of the state and citizens interests as taxpayers on the way of building an effective and fair tax system. It is supposed that civil society building changes the paradigm of the tax relations. The essence content of these relations in the civil society bears a pyramidal changing. The state is becoming not a dominant but a guarantor of constitutional rights and freedom supplier for the citizens. As a result one of the mainframe principles of the civil society becomes a realization of the social and fair taxation mechanism. The essence of this relation is realized voluntary character, which allows supplying simultaneously the defense of social and legal guarantees of the civil society subjects and their production and economic activity. The execution of constitutional responsibilities of the citizen for payment of legally established taxes and duties supposes their guarantee rights for the realization of the whole spectrum of the interests for the disclosure of creative individual potential and supplying the deserved conditions of the civilized life. The institutes’ activity of the civil society is considered to be a main factor of the parity interests’ achievement between the state and citizen as a tax payer on the way of the effective and fair tax system building.

Keywords

state; civil society institutions; interests; taxpayer; tax system

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UDC

336.22

Pages

57-62

References

1. Sanina A.G. Uklonenie ot uplaty nalogov kak problema sotsial'nogo upravleniya. Moskva; Sankt-Peterburg, 2009. 2. Sulyaeva D.D. Nalogovye vychety kak mekhanizm obespecheniya balansa interesov gosudarstva i nalogoplatel'shchikov // Finansovoe pravo. 2011. № 6. S. 32-36. 3. Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2012 g. i na planovyy period 2013 i 2014 gg. URL: http://www. minfin.ru (data obrashcheniya: 06.11.2013). 4. Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2013 g. i na planovyy period 2014 i 2015 gg. URL: http://www. minfin.ru (data obrashcheniya: 07.11.2013). 5. Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2014 g. i na planovyy period 2015 i 2016 gg. URL: http://www. minfin.ru (data obrashcheniya: 07.11.2013). 6. Yurzinova I.L. Nalogovaya politika kak instrument upravleniya sotsial'no-ekonomi-cheskim razvitiem Rossiyskoy Federatsii: avtoref. dis. … d-ra ekonom. nauk. M., 2009. 7. Filatova I.I. Nalogovye otnosheniya v grazhdanskom obshchestve // Sotsial'no-ekonomicheskie yavleniya i protsessy. Tambov, 2011. № 12. S. 261-266. 8. Kanatik N. Plati i kontroliruy // Rossiyskaya gazeta (federal'nyy vypusk). 2006. 8 dek.

Received

2013-12-11

Section of issue

Economics

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