Tax Policy of Russia under the Crisis Conditions

L. Lykova
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L. Lykova: Institute of Economics, Russian Academy of Sciences, Moscow, Russia

Journal of the New Economic Association, 2016, vol. 29, issue 1, 186-192

Abstract: The use of fiscal instruments in the process of anti-crisis regulation means a choice between increasing the level of taxation to ensure budget revenues and its decrease to support the economic activity of businesses. Using the implicit tax rates (ITR) it is shown that since 2009 the levels of taxation of income from capital and consumption were steadily declined as a result of tax measures. The level of small business taxation shrank only because of the inflationary decrease the value of the tax payments. The tax maneuver measures under the falling oil prices led to some growth of the profit tax receipts that does not compensate the total losses of the budget system.

Keywords: tax policy; implicit tax rates; tax maneuver; taxation of consumption; small business taxation (search for similar items in EconPapers)
JEL-codes: H20 H25 H27 H30 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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