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December 2019 (published: 18.12.2019)
Number 4(39)
Home > Issue > Assessment and analysis of changes in the tax policy
of the Russian Federation in 2016-2022
Gordienko M.S.
Starting in mid-2014, the economy of the Russian Federation found itself in a tight grip: on the one hand, the imposition of economic sanctions by Western countries, and on the other, a decrease in world energy prices. The article discusses the stages of the implementation of tax policy in the Russian Federation in the period from 2016 to 2022. The aim of the work is to study retrospective and promising trends in the development of the tax policy of the state. The object of the study is the state-management decisions of the relevant state authorities of an anti-crisis and stabilization nature in the field of tax policy. The following methods were used as research methods: systematic, considering the adopted state-administrative decisions and the results obtained in aggregate; statistical, aimed at studying the time series of specialized financial data; historical, allowing to evaluate retrospective decisions and events; interdisciplinary, confirming the close connection between tax, budget and general economic issues; epistemological, associated with the generalization of existing and increment of new scientific knowledge. The analysis of the time series of statistical and financial data of Rosstat, the Federal Tax Service of the Russian Federation, the Ministry of Finance of the Russian Federation, as well as the basic regulatory documents - “The main directions of the tax policy”, “The main directions of the budget policy”, “The main directions of the monetary policy” of the state for a specific financial year ( later these documents were combined into one). The results of the study indicate that the task of stabilizing the macroeconomic equilibrium and the economic system of Russia as a whole was achieved by the end of 2016, and already next year a consistent solution of the current accumulated tasks was carried out. Some of the problematic issues were solved in stages (optimization of the system of tax benefits and preferences), but a significant part is still in the process of development (systematization and legislative consolidation of common rules for establishing non-tax payments). The results of this study can be used in studying the tax policy of the Russian Federation in retrospect, as well as in conducting specialized research.
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Keywords: финансовая политика, налоговая политика, бюджетная политика, налоги, сборы, налоговые доходы, неналоговые доходы, НДС, акцизы, сборы, нефтегазовые доходы, нефтегазовый дефицит, информационно-аналитическая инфраструктура, ФНС, налоговая реформа, цифровая экономика, цифровизация.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
UDC 336.02
Assessment and analysis of changes in the tax policy
of the Russian Federation in 2016-2022
Starting in mid-2014, the economy of the Russian Federation found itself in a tight grip: on the one hand, the imposition of economic sanctions by Western countries, and on the other, a decrease in world energy prices. The article discusses the stages of the implementation of tax policy in the Russian Federation in the period from 2016 to 2022. The aim of the work is to study retrospective and promising trends in the development of the tax policy of the state. The object of the study is the state-management decisions of the relevant state authorities of an anti-crisis and stabilization nature in the field of tax policy. The following methods were used as research methods: systematic, considering the adopted state-administrative decisions and the results obtained in aggregate; statistical, aimed at studying the time series of specialized financial data; historical, allowing to evaluate retrospective decisions and events; interdisciplinary, confirming the close connection between tax, budget and general economic issues; epistemological, associated with the generalization of existing and increment of new scientific knowledge. The analysis of the time series of statistical and financial data of Rosstat, the Federal Tax Service of the Russian Federation, the Ministry of Finance of the Russian Federation, as well as the basic regulatory documents - “The main directions of the tax policy”, “The main directions of the budget policy”, “The main directions of the monetary policy” of the state for a specific financial year ( later these documents were combined into one). The results of the study indicate that the task of stabilizing the macroeconomic equilibrium and the economic system of Russia as a whole was achieved by the end of 2016, and already next year a consistent solution of the current accumulated tasks was carried out. Some of the problematic issues were solved in stages (optimization of the system of tax benefits and preferences), but a significant part is still in the process of development (systematization and legislative consolidation of common rules for establishing non-tax payments). The results of this study can be used in studying the tax policy of the Russian Federation in retrospect, as well as in conducting specialized research.
Read the full article
Keywords: финансовая политика, налоговая политика, бюджетная политика, налоги, сборы, налоговые доходы, неналоговые доходы, НДС, акцизы, сборы, нефтегазовые доходы, нефтегазовый дефицит, информационно-аналитическая инфраструктура, ФНС, налоговая реформа, цифровая экономика, цифровизация.
DOI 10.17586/2310-1172-2019-12-4-51-71