Theoretical and empirical approaches to assessing the optimality of the taxation system in the Russian Federation

Теоретико-эмпирические подходы к оценке оптимальности системы налогообложения в Российской Федерации

Belev, Sergey (Белев, Сергей) (), Ilya Sokolov, Suchkova, Olga (Сучкова, Ольга) (), Leonov, Elisey (Леонов, Елисей) (), Khuzina, Alfiya (Хузина, Альфия) (), Vekerle, Konstantin (Векерле, Константин) () and Matveev, Evgeniy (Матвеев, Евгений) ()
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Belev, Sergey (Белев, Сергей): The Russian Presidential Academy of National Economy and Public Administration
Suchkova, Olga (Сучкова, Ольга): The Russian Presidential Academy of National Economy and Public Administration
Leonov, Elisey (Леонов, Елисей): The Russian Presidential Academy of National Economy and Public Administration
Khuzina, Alfiya (Хузина, Альфия): The Russian Presidential Academy of National Economy and Public Administration
Vekerle, Konstantin (Векерле, Константин): The Russian Presidential Academy of National Economy and Public Administration
Matveev, Evgeniy (Матвеев, Евгений): The Russian Presidential Academy of National Economy and Public Administration

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: This article presents the main results of research on the topic of theoretical and empirical approaches to assessing the optimality of the tax system in the Russian Federation. The paper provides an overview of international practice of analyzing the effectiveness of tax expenditures. The optimal tax system is based on three basic principles: efficiency (understands how to reduce losses for all individuals with given revenues to the budget), justice (understands how to reduce losses from taxation among individuals) and the quality of services and the inevitability of tax payments. In the framework of this work, according to these criteria, the main types of taxes and excise taxes in the Russian Federation will be analyzed.

Pages: 53 pages
Date: 2020-04
New Economics Papers: this item is included in nep-acc and nep-cis
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:042039

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