Socio-economic consequences of changes in tax legislation

Социально-экономические последствия изменения налогового законодательства

Voronina, Lidiya (Воронина, Лидия) ()
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Voronina, Lidiya (Воронина, Лидия): Russian Presidential Academy of National Economy and Public Administration, Ural Institute of Management

Voprosy upravleniya / Management Issues, 2020, 85-94

Abstract: The article analyzes the impact of changes in the tax legislation of the Russian Federation and the subjects of the Ural Federal district on the formation of tax revenues of consolidated regional budgets; the effectiveness of the main methods of tax regulation, such as deferrals, installments, investment tax credit, benefits and special tax regimes. The relevance of the research topic is due to the need to study factors that can affect the growth rate of both the Russian economy as a whole and the regional economy; increase of tax revenues of regional budgets without increasing the tax burden on taxpayers; increase of budget security and tax potential. The practical significance of the research is related to the analysis of the impact of changes in tax legislation on the consolidated budget capacity of the Russian Federation, the effectiveness of the methods of regulation and provision of tax expenditures. The purpose of the research is to analyze the impact of changes in tax legislation on socio-economic development and the fulfillment of social obligations of the state, as outlined in the Message of the President of the Russian Federation to the Federal Assembly. The novelty of this research consists in the fact that analytical indicators for the consolidated budgets of the Ural Federal district are presented, based on which conclusions are made about the positive overall budget efficiency from the use of tax regulation methods. Based on the results of the research, we concluded that effective measures for tax regulation and their positive impact on the growth of the economy and budget revenues.

Keywords: tax revenues; loss of income; tax legislation; consolidated budget of the subjects of the Ural Federal district; Russian economy; analysis; total budget effect (search for similar items in EconPapers)
Date: 2020
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