Tax System and Reforms in the United States of America
- Authors: Moroz V.V.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 18, No 3 (2022)
- Pages: 80-84
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/531869
- ID: 531869
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Abstract
The tax system and ongoing reforms in tax administration and control in the United States provide the budgets of all levels of America - with income. When analyzing the existing taxation system in the United States and regardless of the period of its establishment, the system requires constant updating in accordance with the development of technologies and financial instruments used by the state and American taxpayers. In addition, it should be emphasized that with a change in economic policy, both domestic and foreign, a change in tax approaches to taxation in general is required. When disclosing the US tax system, it is necessary to analyze it so carefully that its best results could be used in Russian tax legislation.
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About the authors
Victor V. Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration Moscow, Russian Federation
References
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- Malis N.I. etc. Theory and practice of taxation. Textbook. M. Master. 2019.
- Lyubimov N.A., Mukhambetalieva O.R., Chernousov K.S. Comparative analysis of tax systems in Russia, Canada, Switzerland and South Korea // International Journal of the Humanities and Natural Sciences. 2020. No. 4-1. pp. 162-168.
- www.consultant.ru Reference legal system «Consultant-Plus».
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