TAX SYSTEM DEVELOPMENT AS A FACTOR OF NATIONAL ECONOMY COMPETITIVENESS

Malakhovа Anna Andreevna1, Arkhipova Marina Ivanovna2
1Siberian Federal University, PhD, MBA, Associate Professor at Economics Chair
2Siberian Federal University, student

Abstract
In this paper the problems of the formation and of the development of the tax system in Russia are discussed. The role of the tax system in the formation and distribution of the financial resources is considered. The main founding of the paper is the impact of the tax system on the operation and business activities of enterprises and on the level of economic activity as well. Furthermore it results in the economic potential growth and increases the competitiveness of the country in the world market. The problems of the tax system in Russia are revealed, the ways of the development of the tax system to increase the level of the country’s competitiveness are proposed.

Category: 08.00.00 Economics

Article reference:
Tax system development as a factor of national economy competitiveness // Modern scientific researches and innovations. 2017. № 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/02/78524

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