Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2012. № 7. Part 3. P. 19-21.
FUNCTION OF TAXATION: ORIGINS, FEATURES OF IMPLEMENTATION AND WAYS OF IMPROVEMENT
Balaev Sergei Aleksandrovich
Saratov State Academy of Law (Branch) in Astrakhan'
Abstract. The author conducts the research on the history of taxation function development in the Russian state and the specific features of its implementation taking into account the budget system functioning in the Russian Federation, basing on the analysis of scientific papers on taxation; and formulates the suggestions on how to improve the effectiveness of taxation function implementation for more rapid and effective solution of problematic questions in this sphere by the state.
Key words and phrases: бюджетная система, налогообложение, налоговая политика, налоговая система, финансы, фискальные интересы государства, функция налогообложения, budget system, taxation, tax policy, tax system, finance, fiscal interests of state, function of taxation
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