Gorshkova N.V., Lebedeva N.N. The Interaction of State and Society in the System of Fiscal Relations in the Russian Federation
http://dx.doi.org/10.15688/jvolsu3.2014.3.4
Gorshkova Natalya Valeryevna
Doctor of Economic Sciences, Associate Professor,
Acting Head of the Department of Theory of Finance, Credit and Taxation,
Volgograd State University
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation
Lebedeva Nadezhda Nikolaevna
Doctor of Economic Sciences, Professor
Head of the Department of Economic Theory and Economic Policy,
Volgograd State University
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,
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Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation
Abstract. The study of the institutional mechanism of interaction between state and society affect the basic problem of economic theory – improvement of organizational and economic relations in the economic system in order to optimize the allocation of limited financial resources.
The authors have set a goal – to identify the impact of economic ideology as part of an institutional mechanism for tax relations between the state and its citizens.
On the basis of the analysis of strategic goals of socio-economic development of the Russian Federation in the long-term perspective, the authors highlighted the priority directions of the state economic policy directly related to the reform of the tax system. The article suggests practical measures for the formation and mass distribution of positive public opinion with respect to taxes, increase in the tax culture of the Russians in general and tax literacy of tax relations participants, in particular affecting the change in national economic ideology and improving the efficiency of interaction between state and society in the system of tax relations.
Key words: state economic policy, socio-economic development, tax policy, tax regulation, fiscal relations.
The Interaction of State and Society in the System of Fiscal Relations in the Russian Federation by Gorshkova N.V., Lebedeva N.N. is licensed under a Creative Commons Attribution 4.0 International License.