Tax Stimulation of Economic Growth in Russia: Problems and Prospects

A. Gurnak, Natal'ya Aleksandrovna Nazarova
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Abstract

Economic growth is the most important condition for dynamic socio-economic development of any country. The problems of tax stimulation of economic growth in Russia are of particular relevance due to the fact that its indicators are very unstable, for many years the target values have never been achieved, and the efficiency of the tax instruments involved has been much lower than expected. The purpose of this paper is to study the main problems of tax stimulation of economic growth in Russia in connection with the new industrial revolution and to determine its prospective directions. The research methodology is based on the integrated application of the tools of analysis and synthesis; quantitative economic analysis and analysis of tax buoyancy are used to substantiate the main conclusions. Scientific novelty of the research is associated with the substantiation of conceptual provisions of tax stimulation of economic growth in the Russian Federation, the distinctive feature of which is the focus on the formation of a tax regime favorable to it, with a focus on the possibilities of digitalization. The necessity of transition from stimulation of economic growth through the mechanism of corporate income taxation to tax stimulation encouraging investments and innovations through other, more reliable mechanisms in the conditions of digitalization was substantiated. Application of the results: the Ministry of Finance and the Federal Tax Service can use the results of the study in determining the proactive tax policy in the Russian Federation in terms of tax incentives for economic growth.
俄罗斯经济增长的税收刺激:问题与展望
经济增长是任何国家社会经济蓬勃发展的最重要条件。俄罗斯税收刺激经济增长的问题特别重要,因为其指标非常不稳定,多年来从未达到目标值,所涉税收手段的效率远低于预期。本文的目的是研究与新工业革命有关的俄罗斯税收刺激经济增长的主要问题,并确定其未来方向。研究方法是综合运用分析与综合工具;通过定量经济分析和税收浮力分析,对本文的主要结论进行了实证。该研究的科学新颖性与俄罗斯联邦税收刺激经济增长的概念性规定的证实有关,其显著特征是侧重于形成有利于其的税收制度,并侧重于数字化的可能性。在数字化条件下,通过企业所得税机制刺激经济增长向通过其他更可靠的机制鼓励投资和创新的税收刺激转变的必要性得到了证实。结果的应用:财政部和联邦税务局可以利用研究结果来确定俄罗斯联邦在税收激励经济增长方面的积极税收政策。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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