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Improvement of the Tax Mechanism Elements as a Real Way of Increase of the Fiscal Revenue

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  • Nina I. Malis

    (Financial University under the Government of the Russian Federation)

Abstract

The task of liquidation of deficit of the state budget and filling with the own resources of budgets of regions requires the new going near taxation, here the change of rate of taxes toward an increase can be used only in extreme cases. In the folded situation it is necessary to use all elements of mechanism of taxation, foremost by the forming of tax bases, calculation of depreciation decrees, establishment of tax deductions.

Suggested Citation

  • Nina I. Malis, 2013. "Improvement of the Tax Mechanism Elements as a Real Way of Increase of the Fiscal Revenue," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 89-96, September.
    • Handle: RePEc:fru:finjrn:130309:p:89-96
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