| Issue |
E3S Web of Conf.
Volume 451, 2023
2nd International Conference on Environmental Sustainability Management and Green Technologies (ESMGT 2023)
|
|
|---|---|---|
| Article Number | 01027 | |
| Number of page(s) | 6 | |
| Section | Socio-Economic and Theoretical and Methodological Aspects of Sustainable Development | |
| DOI | https://doi.org/10.1051/e3sconf/202345101027 | |
| Published online | 20 November 2023 | |
Improving tax legislation as a factor of adaptation to changes in the economy and society in the context of transformation processes
Kadyrov Chechen State University, Grozny, Russia
* Corresponding author: sazitas@mail.ru
Tax legislation is being improved in accordance with the ongoing transformation processes in the socio-economic aspect. The convenience, timeliness and completeness of payment of tax payments to the budget, and, accordingly, the socio-economic stability of the state depend on correct legislation on taxes and fees. The article discusses the reasons for committing tax offenses, tax control as a tool for combating non-compliance with tax legislation, imperfections in the ways of organizing tax measures, and substantiates the factors requiring improvement of tax legislation.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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