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Implementation of the Principle of Effectiveness in Russian Tax Law

ФИО студента: Tatiana Grosh

Руководитель: Elena Ryabova

Кампус/факультет: Faculty of Law

Программа: Jurisprudence (Bachelor)

Год защиты: 2020

The rapid development of all spheres of society contributes to the desire of a legislator to modify the rule of law. A tax system cannot exist unchanged due to the fact that economy is characterized by dynamism, which is influenced by many of factors. Moreover, the tax system fills the Russian budget by more than 70 %, so it is important to understand whether it is effective. It is worth noting that the principles of law in force in Russia are not limited to those legally established in normative legal acts, some of them are highlighted in the doctrinal literature. This is the principle of effectiveness of tax law in Russia, which has a special relevance due to the insufficient study of the principle of effectiveness in Russian tax law in doctrine. Moreover, the scientific literature presents unrelated methods for assessing the effectiveness of taxation, and there is no single approach developed by law with fixed indicators to measure efficiency. This study will help determine such criteria that are applicable to measure the effectiveness of the tax system. The final qualification work consists of an introduction, two chapters, which together contain 7 paragraphs, conclusions and a list of sources used. The first Chapter is devoted to the study of the origins of the principle of effectiveness in the tax law, the theoretical foundations of the studied principle, including the formulation of the definition, place in the structure of the principles, opinions about the state and the implementation of the principle of effectiveness of Russian tax system, as well as the relationship between social justice and economic efficiency. In the second Chapter, the criteria applicable to evaluating the effectiveness of elements of the tax system were defined, in particular through the prism of the main functions of tax and tax administration. Based on the results of the research, the author offers criteria for evaluating the effectiveness of the components of the tax system, through which Russian tax legislation can be improved, in terms of determining methods for evaluating the effectiveness of the components of the tax system.

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