On the level of the tax burden in the Russian economy and the possibilities to reduce it without reducing tax revenues

Abstract

In article on the basis of specific calculations the author shows the level of tax burden of the economy and some manufacturing industries in Russia in comparison with foreign countries. On average, this level is about 1.4–1.8 times higher in Russia compared to most developed countries. In order to reduce the tax burden on the business proposes to modernize tax policy in Russia on two fronts. The first direction involves redistribution of gravity of taxation from legal enties to physical with the introduction of their progressive income tax. The second direction to reduce the tax burden, the author relates an urgent need to modernize the depreciation policy in Russia, which should allow to accelerate the pace of economic growth. This direction in the process of reproduction, the author considers as a manifestation of the «new economy», the characteristic feature of which is the active use of «soft power» aimed at forcing the business to better use its profits on investment.