Taxation Trap in Development of Entrepreneurship in Russia
The paper considers the problem of improving the quality of taxation institution in Russia using institutional economic theory research tools. The taxation institution analysis reveals the institutional trap in its structure which distorts national taxation system functioning and leads to complete abandonment of tax payments by national economic agents. On the basis of the analysis of tax revenues and directions and quality of public expenditure the author grounds the necessity of modernization of the national system of public needs satisfaction in the direction of the actual public goods and services production.
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