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March 2022 (published: 14.03.2022)
Number 1(48)
Home > Issue > Assessment of the effectiveness of Russia's tax policy for economic development
Nikiforov A.A., Nikiforova V.D.
The article analyzes the tax policy of the Russian state, its current state and national peculiarities. Particular attention is paid to the issues of justification of the choice of the model of tax policy, ensuring the unity of its principles, achieving the effectiveness of the tax mechanism. As the tasks of socio-economic development of society become more complex, the issues of effectiveness of tax policy, oriented on elimination of "market failures" and optimization of resource distribution between the state, economic entities and the population become more relevant. Data and methods.On the basis of the analysis of definitions of the concept "tax policy of the state", various models of tax policy, statistical data on the tax burden the main directions for achieving an effective tax system, characterized by the efficiency and proportionality of taxation are determined. Comprehensive and systematic approach to the research with the use of methods of comparative analysis and expert evaluation allowed to reveal the issues of influence of tax policy of the state on economic efficiency in the sphere of business and the formation of relations of social justice in the society. Analysis of the results.For more successful overcoming of negative phenomena in Russian economy, ensuring of social and economic growth it is important to find optimal ratio between direct and indirect taxation, refusal from permanent adjustments in tax legislation, fixation of taxes of fiscal importance to regional budgets, further development of progressive taxation system of citizens, optimization and monitoring of existing tax benefits, increasing of tax literacy level and culture among taxpayers, etc.
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Keywords: tax policy, tax burden, tax system, tax regulation.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
UDC 330.3; 336.02
Assessment of the effectiveness of Russia's tax policy for economic development
The article analyzes the tax policy of the Russian state, its current state and national peculiarities. Particular attention is paid to the issues of justification of the choice of the model of tax policy, ensuring the unity of its principles, achieving the effectiveness of the tax mechanism. As the tasks of socio-economic development of society become more complex, the issues of effectiveness of tax policy, oriented on elimination of "market failures" and optimization of resource distribution between the state, economic entities and the population become more relevant. Data and methods.On the basis of the analysis of definitions of the concept "tax policy of the state", various models of tax policy, statistical data on the tax burden the main directions for achieving an effective tax system, characterized by the efficiency and proportionality of taxation are determined. Comprehensive and systematic approach to the research with the use of methods of comparative analysis and expert evaluation allowed to reveal the issues of influence of tax policy of the state on economic efficiency in the sphere of business and the formation of relations of social justice in the society. Analysis of the results.For more successful overcoming of negative phenomena in Russian economy, ensuring of social and economic growth it is important to find optimal ratio between direct and indirect taxation, refusal from permanent adjustments in tax legislation, fixation of taxes of fiscal importance to regional budgets, further development of progressive taxation system of citizens, optimization and monitoring of existing tax benefits, increasing of tax literacy level and culture among taxpayers, etc.
Read the full article
Keywords: tax policy, tax burden, tax system, tax regulation.
DOI 10.17586/2310-1172-2022-15-1-105-111