Статья

Tax policy directions in Russia and the possibility of reducing the tax burden on domestic producers operating in the home market

I. Bukina, A. Smirnov,
2021

The relevance of the research topic is due to the role of tax policy and the impact of external and internal long-term factors affecting the slowdown of the Russian economy. The aim of the study is to justify measures to reduce the tax burden on manufacturers concentrated on the domestic market. The authors used methods of statistical analysis, economic statistics, including the calculations of implicit tax rates, and the tax burden sensitivity in relation to GDP dynamics. The research results show that an increase in the tax burden on labor and consumption, as well as the existing correlation between the tax burden on capital and labor, hinders investments in the modernization of production and innovation, and disrupts economic growth and socio-economic development in Russia. The measures introduced by the government to overcome the consequences of the pandemic do not help to reduce the tax burden in a short-term and long-term perspective. The authors conclude that it is necessary to reduce the tax burden on domestic producers concentrated on the domestic market by introducing a special taxpayer status. © Bukina I.S., Smirnov A.I., 2020

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Версии

  • 1. Version of Record от 2021-04-27

Метаданные

Об авторах
  • I. Bukina
    Institute of Economics, The Russian Academy of Sciences, Moscow, Russian Federation
  • A. Smirnov
    Faculty of Economics and Finance, The Fuel and Energy Complex, Financial University, Moscow, Russian Federation
Название журнала
  • Finance: Theory and Practice
Том
  • 24
Выпуск
  • 4
Страницы
  • 104-119
Издатель
  • Financial University under The Government of Russian Federation
Тип документа
  • journal article
Тип лицензии Creative Commons
  • CC
Правовой статус документа
  • Свободная лицензия
Источник
  • scopus