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  • Прозрачность (открытость) межбюджетных отношений как один из способов избежать уклонения от уплаты налогов

Article

Прозрачность (открытость) межбюджетных отношений как один из способов избежать уклонения от уплаты налогов

Финансы и учет. 2011. № 02. С. 50-52.
Сарбукова А. С.

The objectives of this paper is to substantiate the idea that enforcement of the transparency principle is an major indicator of the state budgetary system quality, an indicator of a state real interest in transparency of the intergovernmental fiscal relations. Eventually enforcement of the transparency principle is an effective measure against tax evasion and charges and this will allow to supplement the federal budget not by raising existing taxes and fees or introducing new one, but by increasing the number of taxpayers. Study of this article is interesting not only to scholars specialized in the budget law but also to public officials involved in implementing fiscal policy of the Russian Federation.