 Analysis of target benchmarks in the transformation of Russia's tax systemАнализ целевых ориентиров в преобразовании налоговой системы РоссииElena N. Golik (Голик Е.Н.)
State and Municipal Management Scholar Notes, 2025, vol. 2, 103-116 Abstract: Introduction. In the conditions of economic management changed under the influence of global geopolitical transformations, a new model of national economy is being formed, based on the principles of stability of functioning, sustainability and competitiveness in the long term. Among the main directions of its support the creation of stable and predictable financial conditions for its functioning through the use of fiscal policy instruments is of great importance. Purpose. To analyze modern transformations in the tax sphere, carried out within the framework of ‘finetuning’ of the tax system in the direction of increasing the importance of the principles of fairness, balance, growth of investment activity, as well as the creation of favourable conditions for the development of the economy and society as a whole. Materials and methods. The theoretical basis was provided by the works of classical economists, as well as the works of modern economists, devoted to the issues of reforming the tax system, increasing the importance of the degree of use in it of the basic principles of taxation and, above all, the principle of fairness. In the preparation of the article we used general scientific methods of cognition of economic phenomena, as well as tabular and graphical methods of research. Each of them was applied adequately to its functional capabilities, which allowed to ensure the reasonedness and reliability of generalizations and conclusions. Results and conclusions. The analysis of the effectiveness of anti-sanctions tax measures aimed at promoting and supporting the structural transformation of the economy in the period of significant economic shocks of recent years has shown the sustainability and stability of the tax system, which, among other things, is confirmed by the positive dynamics of tax revenues at all levels of the budget system. The article assesses the first stage of the process of reforming the tax system in the direction of improving its efficiency and maximising economic and social benefits corresponding to the long-term priorities of scientific and technological development. Particular attention is paid to the fiscal orientation of the tax reform through the implementation of a comprehensive and systematic approach to taxation of corporate and personal income, increasing the tax burden in various sectors of the economy, including sectors of natural resources management, which will provide additional revenues to the revenue side of the state budget. The conclusions are drawn that the reforming of income and rent taxes, excises, as well as special tax regimes in conjunction with investment incentives of a diverse nature will reduce inequality in social and socio-economic development, ensure the growth of competitiveness of industrial sectors, as well as technological development of the economy as a whole. Keywords: tax; principles of taxation; tax reform; tax system; tax policy; budget policy; economic growth; digitalization; tax burden; rental income (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s25210 Access Statistics for this article State and Municipal Management Scholar Notes is currently edited by Tatiana Ignatova More articles in State and Municipal Management Scholar Notes from Russian Presidential Academy of National Economy and Public Administration Contact information at EDIRC. |
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