Перспективы налоговой политики. Существует ли «идеальная налоговая система» для России? (Prospects for Tax Policy. Is there An 'Ideal Tax System' for Russia?)

Перспективы налоговой политики. Существует ли «идеальная налоговая система» для России? (2019); ISBN 978-5-7749-1435-7

126 Pages Posted: 12 Mar 2019

See all articles by Michael Alexeev

Michael Alexeev

Indiana University Bloomington - Department of Economics; Russian Presidential Academy of National Economy and Public Administration

Sergei Belev

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

Vladimir Gromov

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

Alexander Deryugin

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Business Studies; Financial Research Institute of the Ministry of Finance of the Russian Federation; Gaidar Institute for Economic Policy

Sergey Drobyshevsky

Gaidar Institute for Economic Policy; Russian Presidential Academy of National Economy and Public Administration

Andrey Kaukin

Gaidar Institute for Economic Policy; Russian Foreign Trade Academy

Alexander Knobel

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

Andrey Korytin

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

Tatiana Malinina

Gaidar Institute for Economic Policy

Nikolai Milogolov

Gaidar Institute for Economic Policy; Financial Research Institute

Sergei Germanovich Sinelnikov-Murylev

Russian Foreign Trade Academy; Gaidar Institute for Economic Policy; Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Department of Economics

Elisey Leonov

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

Date Written: February 11, 2019

Abstract

Russian Abstract: Налоговая политика непосредственно влияет на состояние делового климата в стране и конкурентоспособность национального бизнеса. На протяжении последних шести лет основным принципом налоговой политики в Российской Федерации было сохранение неизменных налоговых условий (ставок основных налогов), совершенствование структуры и администрирования отдельных налогов, а также автоматизация налогового администрирования в целом. В рейтинге Всемирного банка Doing Business за 10 лет с 2009 по 2018 г. по компоненту «Налоги» Россия поднялась со 134 на 53 место. Российская налоговая система в значительной степени отвечает критериям «оптимальной налоговой системы», однако в ее отношении существует устойчивый набор мифов, вызывающих бурные дискуссии как в бизнес-сообществе, так и при разработке и обсуждении бюджетных законов.

English Abstract: Tax policy directly affects the state of the business climate in the country and the competitiveness of national business. Over the past six years, the main principle of tax policy in the Russian Federation has been to preserve unchanged tax conditions (basic tax rates), improve the structure and administration of individual taxes, and automate tax administration as a whole. In the Doing Business World Bank ranking, for 10 years from 2009 to 2018, according to the “Taxes” component, Russia has risen from 134 to 53rd place. The Russian tax system largely meets the criteria of an “optimal tax system”, but there is a stable set of myths about it that provoke heated discussions both in the business community and in the development and discussion of budget laws.

Note: Downloadable document is in Russian.

Suggested Citation

Alexeev, Michael V. and Belev, Sergei and Gromov, Vladimir and Deryugin, Alexander and Drobyshevsky, Sergey and Kaukin, Andrey and Knobel, Alexander and Korytin, Andrey and Malinina, Tatiana and Milogolov, Nikolai and Sinelnikov-Murylev, Sergei Germanovich and Leonov, Elisey, Перспективы налоговой политики. Существует ли «идеальная налоговая система» для России? (Prospects for Tax Policy. Is there An 'Ideal Tax System' for Russia?) (February 11, 2019). Перспективы налоговой политики. Существует ли «идеальная налоговая система» для России? (2019); ISBN 978-5-7749-1435-7 . Available at SSRN: https://ssrn.com/abstract=3338329

Michael V. Alexeev (Contact Author)

Indiana University Bloomington - Department of Economics ( email )

Wylie Hall 105
Bloomington, IN 47405-6620
United States

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

pr. Vernadskogo, 84
Moscow, 119571
Russia

Sergei Belev

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

Russia

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

Vladimir Gromov

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

Vernadskogo Prospect 82
Moscow, 119571
Russia

Alexander Deryugin

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Business Studies ( email )

Vernadskogo ave. 82
Moscow, 119571
Russia
+79166306588 (Phone)

Financial Research Institute of the Ministry of Finance of the Russian Federation ( email )

Nastasyinsky Lane, 3, p. 2
Moscow, 127006
Russia
+79166306588 (Phone)

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia
+79166306588 (Phone)

Sergey Drobyshevsky

Gaidar Institute for Economic Policy ( email )

Gazetny pereulok, 3-5
Moscow, 125993
Russia

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

Varnadskogo Avenue,82
Moscow, 119571
Russia

Andrey Kaukin

Gaidar Institute for Economic Policy ( email )

Moscow, 125993
Russia

Russian Foreign Trade Academy

4a Pudovkin str.
Moscow, 119285
Russia

Alexander Knobel

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

Russian Presidential Academy and Public Administration (RANEPA) - Institute of Applied Economic Studies ( email )

Vernadsky Ave. 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

Tatiana Malinina

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

Nikolai Milogolov

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

Financial Research Institute ( email )

Nastasyinsky Lane, 3, p. 2
Moscow, 127006
Russia

Sergei Germanovich Sinelnikov-Murylev

Russian Foreign Trade Academy ( email )

4а Pudovkin str., Russia, Moscow, 119285
Moscow
Russia
+7 (499) 143-1235 (Phone)
+7 (499) 783-0263 (Fax)

Gaidar Institute for Economic Policy ( email )

5 Gazetny lane
Moscow, 125009
Russia
+7 (495) 629-4713 (Phone)

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

Russia

Elisey Leonov

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

Vernadskogo Prospect 82
Moscow, 119571
Russia

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