Russian tax system as an instrument of socio-economic differentiation


k.ekon.n., Associate Professor, Department of Economics
Russia, Russian University of Economics named after GV Plekhanov (Yaroslavl Branch)
[email protected]

underwriting service specialist
Russia, JSC "Promsvyazbank"
[email protected]


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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Bekrenjov Jurij Vladimirovich , Kopanica Julija Alekseevna
Russian tax system as an instrument of socio-economic differentiation// Modern Management Technology. ISSN 2226-9339. – #5 (65). Art. # 6501. Date issued: . Available at:

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