مقالههای Elena Petrovna Likhovidova
توجه: محتویات این صفحه به صورت خودکار پردازش شده و مقالههای نویسندگانی با تشابه اسمی، همگی در بخش یکسان نمایش داده میشوند.
نویسنده(ها): Lidiya Aleksandrovna Sizeneva، Natalya Mikhailovna Karaulova، Elena Petrovna Likhovidova
اطلاعات انتشار: World Applied Sciences Journal، بيست و هفتم،شماره۱۳، ۲۰۱۳، سال ۰
تعداد صفحات: ۵
Tax reform is done, when opposing interests of State and taxpayers develop from state of difference to state of conflict and in this state there is a real danger of system collapse. Then the state transforms the tax system in a way, that difference of their interests would become difference of interest again and their cooperation would return to security sector. The final result of the reforms depends on strength and direction of constant and extreme disturbing actions. Extreme actions are formed at force majeure circumstances, are unpredictable and could not be considered at development of translating system. Constant disturbing actions (low legal culture of taxpayers, multiyear “tradition” of not paying taxes; absence of direct linkage between increasing of tax amount and quality of public benefit; corruptness of public officials) are the permanent feature of Russian mental structure and are part of public conscious. They are predictable and thus can and must be considered at developing of tax reform.
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