Subject This article explores the peculiarities of the Russian taxation and tax system as an object of statistical study. Objectives The article aims to study the statistical aspects of taxes and tax statistics formation in the structure of the Russian economy. Methods For the study, we used the methods of statistical analysis. Conclusions Statistical accounting and study are rather important in analyzing and predicting the development of the State's tax policy. Statistical rules and methods help highlight the current situation in a particular economic field and determine further areas of work in the tax sphere. The information of the Russian Federal Tax Service serves as a basis for decision-making not only in the tax sphere, but also in the social and economic ones.
Keywords: tax revenue, tax statistics, business activity, analysis, taxation base
Akhmetshin I.I., Mineeva V.M. [Taxation in numbers]. NovaInfo.Ru, 2015, vol. 1, no. 38, pp. 213–218. (In Russ.) URL: Link
Musina L.T., Girfanova I.N. [Revolving Asset Management]. Ekonomika i sotsium, 2014, no. 1-2, pp. 382–384. (In Russ.) URL: Link
Zolotarev V.P., Mel'nik A.D., Novikova A.I. [Tax statistics and forecasting of tax base of regions]. Nalogovyi vestnik, 2000, no. 11, pp. 37–38. URL: Link (In Russ.)
Tekeev M.E., Tekeeva Kh.E. [Marketing strategy for innovative development of agro-industrial complex of the region (on the materials of the Republic of Caracas-Circassia)]. Moskovskii ekonomicheskii zhurnal = Moscow Economic Journal, 2019, no. 10, p. 47. URL: Link (In Russ.)
Pochinok A.P. [Increasing the scientific and methodological validity of the tax process is the need of the hour]. Nalogovyi vestnik, 1999, no. 12. URL: Link (In Russ.)
Vaulina A.A., Frolov A.V. [Tax Accounting under Simplified Taxation System]. NovaInfo.Ru, 2017, vol. 1, no. 67, pp. 138–141. (In Russ.) URL: Link
Shuvalova E.B. Sistema oblozheniya nalogom na dobavlennuyu stoimost' v Rossiiskoi Federatsii: monografiya [The VAT system of the Russian Federation: a monograph]. Moscow, Ekonomika Publ., 2003, 394 p.
Mineeva V.M., Napalkova V.M., Petrova A.D. [Analysis of tax revenues in the Russian Federation for 2015–2016]. NovaInfo.Ru, 2017, vol. 1, no. 64, pp. 85–89. (In Russ.) URL: Link
Uzdenova F.M., Tambieva D.Kh.M. [Tax planning in financial operations activity of enterprise]. Audit i finansovyi analiz = Audit and Financial Analysis, 2018, no. 5, pp. 9–12. (In Russ.)
Shuvalova E.B., Gracheva E.A. [System of tax planning: content and role in corporate management (theoretical aspect)]. Ekonomicheskie nauki = Economic Sciences, 2007, no. 35, pp. 164–168. (In Russ.)
Snatenkov A.A., Timofeeva T.V. [Economic and statistical study of the state of savings in Russia]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2015, no. 6-2, pp. 929–933. (In Russ.)
Shuvalova E.B., Ermakov V.V. [Tax burden and principles of taxation]. Ekonomicheskie nauki = Economic Sciences, 2008, no. 47, pp. 393–398. (In Russ.)
Safina Z.Z. [Improvement of mechanisms for support of small business taking into account economic interests]. Ekonomicheskie nauki = Economic Sciences, 2008, no. 42, pp. 323–328. (In Russ.)
Chkhutiashvili L.V. [Peculiarities of taxation under the simplified system for small and medium-sized enterprises of the Russian Federation]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2010, no. 13, pp. 39–51. URL: Link (In Russ.)