Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Giraev, V. K. Analysis of the Influence of Taxes on the Economic Development of Russia

Abstract: When establishing the economy based on market relations, it is necessary to take into account the so-called path dependence (dependence of the development path on the previous development), i.e. economic, social, political and institutional features of the previous economic development. The purpose of the research is to analyze and evaluate the influence of taxes on the economic development of Russia. Theoretical and methodological grounds of the research include theories of economic growth, laws and regulations and other sources of the state government of the Russian Federation. After a long economic decay in 1991 — 1998, GDP volumes started to grow again in Russia and over the period since 1999 till 2008 the average growth rate of GDP achieved 6.9 %. Since 2008 till 2013 economic development of Russia had been generally characterized with the average growth of GDP by 1.7% per year which was however caused by a favorable external economic environment rather than the development of the industry. In order to define the relation between the main macroeconomic indicators, the researcher uses statistical research methods that low to describe peculiarities of the economic growth in Russia over the period since 1996 till 2013. For this purpose the researcher develops regression models. These models allow to find the correlation between the number of employed population, average income and GDP in face value; and the correlation between tax revenues, unprofitability of enterprises and GDP in face value. By analyzing the influence of particular factors on GDP, the researcher has proved the close relation between these indictors and the growth of capital investments, average income and tax revenues (corporate tax, personal income tax, VAT). Therefore, one of the main factors of a long-term economic growth is capital investments. Taking into account limited financial resources of the government and companies themselves, these investments should be encouraged through taxation procedures. In particular, the researcher offers to grant tax rebates for capital investments. According to the researcher, this would stimulate the economic growth of Russia.


Keywords:

taxes, development pathway, GDP dynamics, tax incentives, VAT, personal income tax, regression models, economic growth, investment tax rebate.


This article can be downloaded freely in PDF format for reading. Download article


References
1. Ofitsial'nyy sayt Federal'naya sluzhba gosudarstvennoy statistiki. http.gks.ru
2. Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov. /Proekt/ Internet–resurs: http://static.consultant.ru/obj/file/doc/nalog_220414.pdf
3. O potentsiale ekonomicheskogo rosta v Rossii.– M.:TsMAKP,2007.
4. Nureev R.M. Institutsional'naya sreda rossiyskogo biznesa–effekt kolei. http://rustem-nureev.ru/wp-content/uploads/2011/05/388.pdf
5. Nikolaeva L. V. Novye sotsial'nye «verkhi» rossiyskogo obshchestva epokhi 90–kh godov. //Vestnik Astrakhanskogo gosudarstvennogo tekhnicheskogo universiteta. 2006. –¹ 5.
6. Nalogovyy kodeks Rossiyskoy Federatsii: Chasti pervaya i vtoraya.–M.: Yurayt–Izdat, 2014.–642 s.
7. Kozlovskaya O.V., Akerman E.N. Analiz normativno–pravovogo obespecheniya innovatsionnoy deyatel'nosti v regionakh–chlenakh AIIR // EKO. –2013.–¹10. –S. 5–12.
8. Internet–resurs: http://www.rg.ru/2012/06/21/lgota.html
9. Istoriya ekonomiki: Uchebnik /Pod obshch. red. prof. O.D. Kuznetsovoy i prof. I.N. Shapkina. – M.: INFRA-M, 2002. – 384 s. – Seriya «Vysshee obrazovanie»).
10. Inozemtsev V.L. Predely «dogonyayushchego» razvitiya. – M.: ZAO «Izdatel'stvo «Ekonomika», 2000. – 295 s.
11. Zhigunov A. P.Krupnoe, srednee i maloe predprinimatel'stvo kak ekonomicheskaya sistema //Problemy sovremennoy ekonomiki,2008.¹1 (25).
12. Doklad Ministerstva ekonomicheskogo razvitiya Rossiyskoy Federatsii: Ekonomika Rossii v 2008–2013 godakh. –M.: 2014.
13. Glaz'ev S. Kak dobit'sya ekonomicheskogo rosta? (Makrodinamika perekhodnoy ekonomiki: upushchennye vozmozhnosti i potentsial uluchsheniya)//Rossiyskiy ekonomicheskiy zhurnal.–1996.–¹5-6.– S.3–21.
14. Giraev V.K. Struktura i dinamika nalogovykh postupleniy i ikh territorial'nye disproportsii.–2014. –3. –S.251–269. DOI:10.7256/1812–8688.2014.3.11566.
15. Bessonov V.A. Analiz ekonomicheskoy dinamiki rossiyskoy perekhodnoy ekonomiki: Nauch. trudy (¹ 42) / V.A. Bessonov, S.V. Tsukhlo. – M.: IEPP, 2002. – 186 s.
16. Baranov A.O. Prognozirovanie razvitiya ekonomiki Rossii s ispol'zovaniem dinamicheskoy mezhotraslevoy modeli s nechetkimi parametrami / A.O.Baranov, V.N.Pavlov // Vestnik NGU. Ser. Sots.-ekon. nauki. –2007. –T.7, vyp.3. –S. 3–14.
17. Aleksey Ulyukaev ne vse proschital. Internet–resurs http://www.gazeta.ru/business/2013/07/25/5510093.shtml
18. Prognoz sotsial'no–ekonomicheskogo razvitiya RF na 2014 g. i na planovyy period 2015 i 2016 gg. Internet–resurs: http://www.garant.ru/products/ipo/prime/doc/70358344/
19. Smyslov D. V. Istoriya otnosheniy Rossii s mezhdunarodnymi finansovymi organizatsiyami. Internet–resurs: http: //www.ru-90.ru/node/1215.
20. Uzyakov M.N. Klyuchevye determinanty dolgosrochnogo prognoza razvitiya rossiyskoy ekonomiki / M.N.Uzyakov, R.M.Uzyakov // EKO. – 2012. –¹6. –S.42-59.
21. Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // NB: Finansovoe pravo i upravlenie. - 2012. - 1. - C. 156 - 211. URL: http://www.e-notabene.ru/flc/article_358.html
22. L. S. Kirina Ispol'zovanie imitatsionnogo modelirovaniya
23. v sisteme gosudarstvennogo nalogovogo
24. prognozirovaniya i planirovaniya // Nalogi i nalogooblozhenie. - 2012. - 1. - C. 4 - 7.