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September 2025 (published: 15.09.2025)
Number 3(62)
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Problems of Russia's tax policy
taking into account the analysis of the effectiveness of the current tax policy
Sultygova M.B.
, Tarasova E.S.
Keywords: tax policy, economic security, taxes, budget, tax benefits.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
UDC 336.02
DOI 10.17586/2310-1172-2025-18-3-17-27
Problems of Russia's tax policy
taking into account the analysis of the effectiveness of the current tax policy
Reference for citation:
Sultygova M.B., Tarasova E.S. Problems of Russia's tax policy taking into account the analysis of the effectiveness of the current tax policy. Scientific journal NRU ITMO. Series «Economics and Environmental Management». 2025. № 3. Р. 17-27. DOI: 10.17586/2310-1172-2025-18-3-17-27.
Abstract. The relevance of the presented research is determined by current trends and challenges facing the economy at both the national and international levels. The state's tax system is one of the key instruments of state regulation of the economy. Through taxes, the state forms a budget to finance public services and infrastructure projects, and also influences income redistribution, stimulates or hinders the development of certain sectors of the economy. Modern economic realities, characterized by a high degree of globalization and technological change, require constant adaptation of tax policy to new conditions, which makes research in this area especially relevant. An effective tax policy capable of creating a stable financial base and ensuring internal economic stability is a tool for protecting the country's economy from internal and external threats. Studying the impact of tax instruments on the level of economic security of the state will make it possible to identify weaknesses in existing regulatory mechanisms and develop measures to increase the sustainability of the national economy. The dynamics of tax legislation, changing in response to internal and external economic challenges, requires scientific understanding and the development of modern approaches to the formation of tax policy. Thus, the research topic is conditioned by the need to increase the efficiency of public administration through the improvement of tax policy, which, in turn, directly affects the economic security of the country and the stability of its development in a changing global economy. The object of the study is the tax policy of Russia, and the subject is the relationship between the mechanisms of tax policy and ensuring the economic security of the state. The purpose of the study: to analyze and evaluate the effectiveness of Russia's tax policy; to identify the problems of Russia's tax policy and their impact on economic security. To achieve this goal, the following tasks have been set: to consider the dynamics and distribution of tax revenues, to characterize the revenue structure of the consolidated budget of the Russian Federation, and to analyze the dynamics of the tax base. As a result of the research, the main problems of tax policy that have a negative impact on the Russian economy have been identified. In conclusion, it is noted that tax policy has a dual impact on the economic security of the country. On the one hand, the growth of tax revenues to the budget allows the state to increase financing of infrastructure projects, social programs and develop priority sectors of the economy. On the other hand, an increase in the tax burden contributes to the displacement of some businesses into the illegal sector or a reduction in business activity, which leads to a decrease in the transparency of the economic environment and competitiveness.
Abstract. The relevance of the presented research is determined by current trends and challenges facing the economy at both the national and international levels. The state's tax system is one of the key instruments of state regulation of the economy. Through taxes, the state forms a budget to finance public services and infrastructure projects, and also influences income redistribution, stimulates or hinders the development of certain sectors of the economy. Modern economic realities, characterized by a high degree of globalization and technological change, require constant adaptation of tax policy to new conditions, which makes research in this area especially relevant. An effective tax policy capable of creating a stable financial base and ensuring internal economic stability is a tool for protecting the country's economy from internal and external threats. Studying the impact of tax instruments on the level of economic security of the state will make it possible to identify weaknesses in existing regulatory mechanisms and develop measures to increase the sustainability of the national economy. The dynamics of tax legislation, changing in response to internal and external economic challenges, requires scientific understanding and the development of modern approaches to the formation of tax policy. Thus, the research topic is conditioned by the need to increase the efficiency of public administration through the improvement of tax policy, which, in turn, directly affects the economic security of the country and the stability of its development in a changing global economy. The object of the study is the tax policy of Russia, and the subject is the relationship between the mechanisms of tax policy and ensuring the economic security of the state. The purpose of the study: to analyze and evaluate the effectiveness of Russia's tax policy; to identify the problems of Russia's tax policy and their impact on economic security. To achieve this goal, the following tasks have been set: to consider the dynamics and distribution of tax revenues, to characterize the revenue structure of the consolidated budget of the Russian Federation, and to analyze the dynamics of the tax base. As a result of the research, the main problems of tax policy that have a negative impact on the Russian economy have been identified. In conclusion, it is noted that tax policy has a dual impact on the economic security of the country. On the one hand, the growth of tax revenues to the budget allows the state to increase financing of infrastructure projects, social programs and develop priority sectors of the economy. On the other hand, an increase in the tax burden contributes to the displacement of some businesses into the illegal sector or a reduction in business activity, which leads to a decrease in the transparency of the economic environment and competitiveness.
Keywords: tax policy, economic security, taxes, budget, tax benefits.