TY JOUR TI Types of taxation systems in the Russian Federation KW taxes KW tax system KW taxation KW tax regimes KW tax base KW tax rate JO Actual directions of scientific researches of the XXI century: theory and practice AU Belozertseva, V.. AU Sibiryatkina, I.V. PY 2014 IS 2 PB FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov