Bekrenjov Jurij Vladimirovich
k.ekon.n., Associate Professor, Department of Economics
Russia, Russian University of Economics named after GV Plekhanov (Yaroslavl Branch)
Kopanica Julija Alekseevna
underwriting service specialist
Russia, JSC "Promsvyazbank"
This article is devoted to the modern state of the Tax System in Russia. Cur-rent tax burden has been analyzed. Further, the authors compare the Russian and the Foreign Tax Systems. Particular attention is given to the progressive and regressive tax in different countries. Solutions in taxation are presented.
tax burden, tax system, taxation, taxpayer, hidden economy, budget deficit, tax policy, progressive and regressive tax.
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