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Ratio of Direct and Indirect Taxation in the Russian Federation and Their Optimization

Student: Kuznetsova Anna

Supervisor: Larisa M. Pakhomova

Faculty: Faculty of Social Sciences and Humanities (Perm)

Educational Programme: Legal Support and Protection of Business (Master)

Year of Graduation: 2018

At present, the increase in revenues from tax revenues to the budget is a priority direction of reforming the tax system of the Russian Federation. But the harmonization of taxation is impossible without determining the optimal ratio of direct and indirect taxes. It is assumed that to solve this problem, it is necessary to increase the number of direct taxes and reduce indirect taxes, since indirect taxes do not meet the principle of social justice. As innovations, the introduction of a progressive taxation scale, the introduction of a luxury tax, the improvement of property tax, and the establishment of a super-profit tax are envisaged.

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