• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site
For visually-impairedUser profile (HSE staff only)SearchMenu

Tax Regulation in the Russian Federation and the Republic of Tajikistan: Basic Principles, Comparative Analysis, Ways of Improvement

ФИО студента: Bakhtovar Nozilov

Руководитель: Elena V. Shadrina

Кампус/факультет: Faculty of Economics, Management, and Business Informatics

Программа: Public Administration (Master)

Год защиты: 2020

This master's thesis provides a theoretical justification of the tax systems of Russia and Tajikistan and the legal acts regulating the tax system by the state. The problems of regulating tax systems are considered, as well as possible ways of improvement that could contribute to the effective development of the economy of both countries. For example, the tax system and tax reforms do not suit small and medium-sized businesses and may even be said to hinder their development, because entrepreneurs hide their income and run away from paying taxes. Thus, the level of the shadow economy increases, and at the same time the level of tax revenues coming to the state budget decreases, which leads to non-fulfillment of the budget plan for the distribution of funds.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses