Abstract
Budgeting and collection of tax payments is one of the key tasks of the state, designed to ensure its viability, as well as the well-being of its citizens, since most of the collected tax payments go to ensure the implementation of social goals and objectives.
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URL: // https://re.hse.ru/cfarmission/ - site of the Center for Fundamental and Applied Research of the Institute of Tax Management and Real Estate Economics of the Higher School of Economics.