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Main Directions Of Tax System Reform In The Medium Term

Author

Listed:
  • Sergey Drobyshevsky

    (Gaidar Institute for Economic Policy)

  • Tatiana Malinina

    (Gaidar Institute for Economic Policy)

  • Sergey Sinelnikov-Murylev

    (Gaidar Institute for Economic Policy)

Abstract

In the next decade the Russian tax system will face tremendous challenges, due to both objective factors (significant dependence of the Russian economy on foreign trade conjuncture, etc) and a number of decisions in the field of fiscal policy. Viewing these challenges the authors examine three objectives of reforming the tax system: a balanced budget, improving equity and efficiency of taxation and the development of fiscal federalism – as well as the corresponding measures of tax policy in the medium term.

Suggested Citation

  • Sergey Drobyshevsky & Tatiana Malinina & Sergey Sinelnikov-Murylev, 2012. "Main Directions Of Tax System Reform In The Medium Term," Working Papers 0046, Gaidar Institute for Economic Policy, revised 2012.
  • Handle: RePEc:gai:wpaper:0046
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    File URL: http://www.iep.ru/files/RePEc/gai/wpaper/0046Drobyshevsky.pdf
    File Function: Revised version, 2012
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    Cited by:

    1. G. Idrisov & S. Sinelnikov-Murylev., 2013. "Budget Policy and Economic Growth," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 8.

    More about this item

    Keywords

    tax system; fiscal policy; balanced budget; fiscal federalism;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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