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Налоговая Политика В Условиях Санкций

Author

Listed:
  • Sergey G. Sinelnikov-Murylev

    (Russian Foreign Trade Academy at the Ministry of Economic Development of the Russian Federation)

  • Nikolay S. Milogolov

    (Russian Presidential Academy of National Economy and Public Administration)

  • Sergey G. Belev

    (Gaidar Institute for Economic Policy; Russian Presidential Academy of National Economy and Public Administration)

Abstract

В текущих условиях актуализируется вопрос соответствия отечественной налоговой политики складывающейся внешней конъюнктуре. Исходя из того, что на сегодняшний день налоговая система России в своих основах и принципах сформирована, целесообразна ее корректировка с целью поддержки определенных секторов экономики с сохранением ключевых элементов. Развитие российской налоговой системы должно отталкиваться от базовых принципов построения «хорошей» налоговой системы. Помимо необходимости учета современных технологических возможностей к ним можно отнести нейтральность (отсутствие искажений конкуренции), определенность и простоту законодательства, а также фискальную эффективность (минимизацию затрат на администрирование и соблюдение законодательства).

Suggested Citation

  • Sergey G. Sinelnikov-Murylev & Nikolay S. Milogolov & Sergey G. Belev, 2022. "Налоговая Политика В Условиях Санкций," Russian Economic Development (in Russian), Gaidar Institute for Economic Policy, issue 9, pages 42-51, September.
    • Handle: RePEc:gai:ruserr:r2278
    as

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    References listed on IDEAS

    as
    1. Belev, Sergei & Vekerle, Konstantin & Evdokimova, Anastasiia, 2021. "The difference in tax evasion amount among various taxpayers’ groups in Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 62, pages 66-84.
    2. Wolfram F. Richter & Robin W. Boadway, 2005. "Trading Off Tax Distortion and Tax Evasion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(3), pages 361-381, August.
    3. Elisey Leonov, Ilya Sokolov, 2020. "VALUE ADDED TAX COLLECTION: Identifying New Determinants [Сбор Налога На Добавленную Стоимость: Определение Новых Детерминантов]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 42-65, December.
    4. Braakmann, Nils & Gao, Bo & Maioli, Sara, 2020. "VAT rebates as trade policy: Evidence from China," China Economic Review, Elsevier, vol. 63(C).
    5. V. Gimpelson & A. Zudina., 2011. "Informal Workers in the Russian Economy: Who Are They and How Many?," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 10.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    налоговая система; налог на прибыль; налог на добавленную стоимость; консолидированная группа налогоплательщиков; инвестиционные налоговые соглашения; фискальная девальвация;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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