俄罗斯财税体制改革及其问题张康琴随着向市场经济过渡，俄罗斯对调控经济的重要手段之一的财税体制也相应作了重大改革。由于整个经济转轨还远未走上正道，财税体制改革中也出现不少问题。一、财税体制的变化首先，在税制方面发生了重大变化。在苏联时代，国家预算收入的... Russia’s fiscal and taxation system reform and its problems Zhang Kangqin With the transition to a market economy, Russia has made major reforms in its fiscal and taxation system, one of the most important means of regulating the economy. Since the entire economic transition is far from being on the right track, many problems have emerged in the fiscal and taxation system reform. First, changes in fiscal system First of all, significant changes have taken place in the tax system. In the Soviet era, the national budget revenue ...