The regulatory function of taxes at the micro level: theory and practical implementation in Russia's tax policy at the present stage | Azhogina | State and municipal management. Scholar notes

State and municipal management. Scholar notes
Gosudarstvennoe i municipalʹnoe upravlenie. Uchenye zapiski

ISSN 2079-1690 (Print)
ISSN 2687-0290 (Online)

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State and municipal management. Scholar notes

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Azhogina N.N., Parshina E.N. The regulatory function of taxes at the micro level: theory and practical implementation in Russia's tax policy at the present stage. State and municipal management. Scholar notes. 2025;(4):101-110. (In Russ.) EDN: KIOUOR

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ISSN 2079-1690 (Print)
ISSN 2687-0290 (Online)

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About the Authors

N. N. Azhogina
Russian Presidential Academy of National Economy and Public Administration, South-Russian Institute of Management
Россия

Natalia N. Azhogina – Cand. Sci. (Econ.), Associate Professor of the Department of Economic Theory and Entrepreneurship

Rostov-on-Don

E. N. Parshina
Russian Presidential Academy of National Economy and Public Administration, South-Russian Institute of Management
Россия

Elena N. Parshina – Cand. Sci. (Polit.), Associate Professor of the Department of Taxation and Accounting

Rostov-on-Don

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