Theoretical and methodological tracks for building econometric models of tax policy diversification

V. N. Zasko () and O. I. Dontsova ()

Russian Journal of Industrial Economics, 2025, vol. 18, issue 4

Abstract: Diversified tax policy is a modern tool of platform economics, the mainstream of business process development and industrial efficiency as well as the stabilization factor of the country’s financial system. It affects all the aspects of evolution processes in the country. However, in the context of global challenges and economic system’s transformation there is no unified methodological framework involving both strategic goals of Russia’s development and the features of the innovation economy. The purpose of the study is to introduce an efficient up-to-date econometric model on the major budget-forming taxes and to reveal the prospects of using this model. The article gives the authors’ definition of diversified tax policy as an innovative economic growth driver. It has been justified, that diversification of the tax policy is not only a tool for replenishing the budget, but also the most important element of building effective ecosystem of technological development capable of ensuring adaptation to external challenges and creation of the long-term sustainability of the national economy. To plan the tax policy tools effectively, the authors have built a multi-factor regression econometric model which evaluates the dependence of tax revenues into the consolidated budget from individual taxes and inflation. The study involved the following economic and general scientific methods of scientific cognition: content analysis, system approach, induction, extrapolation, systematization and grouping time series, and factor modeling. These methods made it possible to suggest the econometric model and achieve the goal of the study.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2025:id:1521

DOI: 10.17073/2072-1633-2025-4-1521

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