Актуальные Вопросы Совершенствования Налоговой Системы Российской Федерации (Topical Issues of Improving the Tax System of the Russian Federation)

44 Pages Posted: 31 Mar 2018 Last revised: 16 Apr 2018

Vladimir Gromov

Russian Presidential Academy of National Economy and Public Administration (RANEPA)

Andrey Korytin

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research; Gaidar Institute

Svetlana Patel

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research; Gaidar Institute for Economic Policy

Date Written: March 22, 2018

Abstract

Russian Abstract: Налоговая система в рыночной экономике играет очень важную роль, одновременно выполняя функции источника государственных доходов и формируя механизмы экономического роста. Однако для того, чтобы эти задачи выполнялись, налоговая система должна быть эффективной и последовательно совершенствоваться с учетом новых вызовов и проблем, решение которых необходимо рассматривать как с позиции улучшения инвестиционного и делового климата в стране, так и в рамках увеличения доходов бюджетной системы. Исходя из данных приоритетов в работе сформулированы перспективные рекомендации в части изменений российской налоговой системы по актуальной проблематике.

English Abstract: Tax system in a market economy plays a very important role, simultaneously acting as a source of government revenue and providing different mechanisms for economic growth. However, for achieving the goals tax system needs to be effective and consistently evolve subject to new challenges and problems that one should solves in the framework of improving the investment and business climate and in the context of budget revenue increase. Based on these priorities the working paper presents prospective recommendations for the changes in the Russian tax system in accordance with current issues.

Note: Downloadable document is in Russian.

Suggested Citation

Gromov, Vladimir and Korytin, Andrey and Patel, Svetlana, Актуальные Вопросы Совершенствования Налоговой Системы Российской Федерации (Topical Issues of Improving the Tax System of the Russian Federation) (March 22, 2018). Available at SSRN: https://ssrn.com/abstract=3149581 or http://dx.doi.org/10.2139/ssrn.3149581

Vladimir Gromov (Contact Author)

Russian Presidential Academy of National Economy and Public Administration (RANEPA) ( email )

Vernadskogo Prospect 82
Moscow, 119571
Russia

Andrey Korytin

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research ( email )

Russia

Gaidar Institute ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

Svetlana Patel

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research ( email )

Vernadskogo Prospect 82
Moscow, 119571
Russia

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

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