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TAX POLICY OF RUSSIAN FEDERATION: MAIN TRENDS AND CHANGES

НАЛОГОВАЯ ПОЛИТИКА РОССИЙСКОЙ ФЕДЕРАЦИИ: ГЛАВНЫЕ ТРЕНДЫ И ИЗМЕНЕНИЯ

Elena Yu. Zolochevskaya (Золочевская Е.Ю.), Anastasiya Skidan () and Alina T. Mikaya (Микая А.Т.)
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Elena Yu. Zolochevskaya (Золочевская Е.Ю.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Alina T. Mikaya (Микая А.Т.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration

State and Municipal Management Scholar Notes, 2021, vol. 3, 111-115

Abstract: The article presents an analysis of the current economic situation, the dynamics of economic indicators during the pandemic, anticrisis measures of the state in the field of taxation to stimulate and maintain the stability of the economy in the postcrisis period. The main characteristics of the main direc-tions of the budget, tax, customs and tariff policy for 2021 and the planned 2020 and 2023 are presented. The changes in tax legislation in 2021, for small and medium-sized businesses, for the IT sector, individuals, accounting for tax purposes, etc. are studied

Keywords: policy; personal income tax; patent system; IT–industries; tax benefits; state policy; anti-crisis measures; economic growth; crisis (search for similar items in EconPapers)
Date: 2021
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