bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Social taxation problems and prospects development in Russia


Nikolay Popov, Dmitriy Serov
(about the authors)

Popov Nikolay Aleksandrovich – Student, Orenburg State University

Serov Dmitriy Nikolaevich – Cand. of Economics, Associate Professor of Finance Chair, Orenburg State University

Published in:
Russian Journal of Entrepreneurship
– № 10 / May, 2013



Keywords: social policy, social taxation, the functions of social security payments


Citation:
Nikolay Popov, Dmitriy Serov (2013). Social taxation problems and prospects development in Russia. Russian Journal of Entrepreneurship, 14(10), 15-21. — url: http://bgscience.ru/com/lib/4241


Share:

Abstract:

The paper analyzes the theoretical and practical aspects of the social tax, are the social policy objectives of the state. The analysis of the implementation of the functions of social payments, defined prospects for the reform of the social tax in the Russian Federation.







References:
1 Altukhova E.V. Gotovimsya k zamene ESN strakhovymi vznosami // Nalogovyy vestnik. – 2009. – № 11 – S. 6–14.
2 Nikitin S.M. Sotsialnye nalogi v razvityh stranakh: osobennosti, tendentsii, posledstviya / S.M. Nikitin, M.P. Stepanova, E.S. Glazova // Denygi i kredit. – 2004. – № 2. – C. 41–50.
3 Pervyakova Yu.G. Tendentsii razvitiya edinogo sotsialnogo naloga v usloviyakh sovershenstvovaniya sotsialnoy i nalogovoy politiki Rossii // Nalogovye metody obespechenii dokhodnoy chasti byudzheta i nalogovyy kontrol za nalogovymi postupleniyami: sbornik nauchnyh statey prepodavateley i aspirantov kafedry nalogov i nalogooblozheniya finansovoy akademii pri Pravitelstve RF. – M: Finansovaya akademiya pri Pravitelstve RF. – 2006. – 236 s.
4 Troyanskaya M.A. Modelirovanie vremennyh ryadov nalogovyh postupleniy adaptivnymi metodami // Vestnik OGU. – 2006. – № 8. – S. 268–274.
5 Tyurina Yu.G. Mekhanizm realizatsii sotsialnoy funktsii nalogooblozheniya dokhodov fizicheskikh lits // Intellekt. Innovatsii. Investitsii. – 2012. – № 4. – S. 48–50.