Taxation problems in modern conditions

Анотація

In recent years, one of the most acute and unsolved problems facing our country is the problem of taxation. An effective economy is inconceivable without the creation of an effective institution of taxation, which is the main conductor of state interests, and is a natural result of the tax policy pursued by the state. Effective taxation can be ensured by solving a number of problems and ensuring a harmonious combination of the selected tax mechanism with the goals and objectives set by the state in managing the country's economy. The relevance of this topic is due to the fact that today one of the most acute problems of our economy is the lack of financial resources, and taxes are one of the most important sources of replenishment of the state budget and affect the development of market relations. In turn, the budget depends on how successfully the society will develop in the country. This monograph is a collective work of teachers and students of the Department of Economic Security, Accounting and Law of the Don State Technical University. It is devoted to the consideration of certain problems in the field of taxes and taxation

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