Fiscal function of taxes, its impact on budget revenues at various levels

Currently, in economics there is no single, well-established point of view on the number of functions performed by the tax. At the same time, all researchers are unanimous in their opinion that the main function is the fiscal function, according to which the revenue base of budgets of all levels is...

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Autore principale:	N. Z. Zotikov
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Publishing House of the State University of Management 2023-03-01
Serie:	Вестник университета
Soggetti:	fiscal function tax policy budget system of the russian federation oil and gas revenues indirect taxes own budget revenues gratuitous receipts budget deficit
Accesso online:	https://vestnik.guu.ru/jour/article/view/4208
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