%0 Journal Article %T Types of taxation systems in the Russian Federation %A Belozertseva, V.. %A Sibiryatkina, I.V. %K taxes, tax system, taxation, tax regimes, tax base, tax rate %J Actual directions of scientific researches of the XXI century: theory and practice %D 2014 %N 2 %P 4 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov