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Taxes and Taxation
Reference:

The concept and essence of mobilization elements of tax policy

Mitin Dmitry Alekseevich

ORCID: 0000-0002-7639-8794

PhD in Economics

Teacher of the Department of Taxes and Tax Administration, Financial University under the Government of the Russian Federation

15 Verkhnyaya Maslovka str., Moscow, 127083, Russia

mitin.fns@gmail.com
Other publications by this author
 

 
Gerasimova Anna Evgenievna

ORCID: 0000-0001-8480-6279

PhD in Economics

Associate Professor of the Department of Taxes and Tax Administration Financial University under the Government of the Russian Federation

15 Verkhnyaya Maslovka str., Moscow, 127083, Russia

AEGerasimova@fa.ru

DOI:

10.7256/2454-065X.2024.2.70251

EDN:

ZMDLNG

Received:

26-03-2024


Published:

12-05-2024


Abstract: An important role in the transformation of the economy of the Russian Federation is played by tax policy, which has a significant impact on the market for goods, services, capital and labor. In this connection, the article analyzes the theoretical aspects of the formation of the state tax policy under the mobilization model of economic development. The subject of the study is tax policy as a tool for overcoming the economic crisis. The purpose of the study is to formulate principles for implementing tax policy in a mobilization economy, highlight its main elements and analyze their features. The methodology of the work is based on general logical and historical-legal methods of scientific research, which allows, taking into account historical experience, to propose a theoretical basis for modern tax policy in the conditions of a mobilization economy. The article provides a definition of the concept of tax policy in a mobilization economy. Based on the works of Russian scientists in the field of mobilization economics, the features of mobilization economics are highlighted for the purposes of forming tax policy. The study analyzes the historical experience of the Soviet Union in the period 1941-1945, on the basis of which the fundamental principles of tax policy in a mobilization economy are formulated. The article also develops a modern tax mechanism toolkit and describes its features. In addition, a comparison is made of tax regulation instruments for various models of economic development of economic macrosystems. An important part of the study is the structured and justified mobilization elements of tax policy. The solutions proposed in the study can be used in the practical implementation of tax policy in a mobilization economy.


Keywords:

Tax policy, mobilization economics, taxation, tax incentives, tax benefits, tax administration, taxes, tax base, tax strategy, tax regulation

This article is automatically translated.

Introduction

 

Since 2020, the economy of the Russian Federation has faced serious challenges provoked by the COVID-19 pandemic, restrictions on international trade imposed by individual countries, sanctions pressure from Western countries, as well as the general global economic crisis.

Due to the current situation in the scientific community, discussions have resumed on the need to return to the mobilization economy, which has been repeatedly used in Russia to overcome crisis situations [1].

Similar discussions are underway in the political circles of the Russian Federation, for example:

– First Deputy Chairman of the Government of the Russian Federation Andrey Belousov, in an interview with TASS [2], called the most likely scenario for the transformation of the Russian economy – the transition to a mobilization economy;

– On October 16, 2023, a meeting on national security in Central Russia was held in Voronezh under the chairmanship of Secretary of the Security Council Nikolai Patrushev. In the speech, in particular, the instruction was given to "ensure the formation of mobilization plans for the economy of the subjects of the Russian Federation and municipalities" [3];

– Minister for Integration and Macroeconomics of the Eurasian Economic Commission S.Y. Glazyev also noted in an interview with Vedomosti that "the Russian Federation needs a mobilization economy with market tools" [4].

These factors indicate the possible preparation of the Russian Federation for the transition to a mobilization model of economic development.

One of the key elements of the mobilization economy is the tax policy, through which the state ensures the financial stability of the state necessary to achieve the goal of mobilization.

Tax policy has a direct impact on ensuring the revenue side of the state budget, its defense capability, ensuring social obligations, the development of production, as well as the redistribution of resources to priority sectors of the economy.

Taking into account the above, for the practical implementation of tax policy in the Russian Federation in the context of a mobilization economy, it seems important to consider the theoretical aspects of tax policy under this model of economic development, identify its main elements and highlight their features.

 

The concept of tax policy in the mobilization economy

 

There is no definition of tax policy in regulatory documents. At the same time, the scientific literature contains quite a lot of different definitions of this concept, but not in the context of the mobilization economy.

The Financial and Credit Encyclopedic Dictionary provides the following definition of tax policy: "Tax policy is a system of measures carried out by the state in the field of taxes, an integral part of fiscal policy" [5].

In the textbook "Taxes and Taxation", I.A. Maiburov gives the following definition of tax policy – an integral part of the socio-economic policy of the state, focused on the formation of such a tax system that will stimulate the accumulation and rational use of the national wealth of the country, promote the harmonization of the interests of the economy and society and thereby ensure the socio-economic progress of society [6]. Thus, in his definition, the author primarily highlights the social function of taxes for the purposes of tax policy.

V.G. Panskov, highlighting the topic of tax policy, gives a broader definition and defines it as a set of economic, financial and legal measures of the state to form the country's tax system in order to meet the financial needs of the state, individual social groups of society, as well as the development of the country's economy through the redistribution of financial resources [7].

N. I. Malis defines tax policy as a system of measures taken by the state in the field of taxes, which is a component of financial policy. The implementation of a specific tax policy is related to the implementation of the fiscal and regulatory function of taxes. Through centralized resources, the state promotes balanced production and structural shifts, supports the social sphere and maintains political stability" [8].

In turn, in the collection of the Organization for Economic Cooperation and Development devoted to investment issues, the following definition of tax policy is given – it refers to the guidelines established by the government for setting and collecting taxes. It covers both microeconomic and macroeconomic aspects, with the former focusing on issues of fairness and efficiency of tax collection, and the latter on the total amount of taxes to be collected and its impact on economic activity. The country's tax system is considered to be the most important tool for influencing the country's economy [9].

Based on the highlighted definitions of the concept of tax policy, it can be concluded that all the authors identify a regulatory function of tax policy that can affect various spheres of society. Also, most authors in their definitions pay attention to the fact that tax policy is aimed at ensuring the financial needs of the state. It is important to note that in the definition of the OECD experts it is noted that tax policy is regulated not only by microeconomic, but also by macroeconomic aspects, including issues of foreign economic policy.

The specifics of the implementation of tax policy directly depend on the current political, social and economic priorities of the state's development.

Thus, to define the concept of tax policy in a mobilization economy, it is important to highlight the features of the mobilization economy.

Sedov V.V., specializing in issues of mobilization economics, defined this model of economic development as an economy whose resources are concentrated and used to counter threats to the existence of a country and an ethnic group as an integral system [10].

The following principles of the mobilization economy are noted:

- used in emergency situations [11];

- all the country's resources are directed to one or more priority goals to the detriment of other industries, which violates the harmony of the country's development [12];

- ensuring the fullest possible use of available production resources.

Taking into account the highlighted features, it can be determined that the tax policy in the mobilization economy is a set of measures carried out by the state in the field of taxes aimed at ensuring the financial needs of mobilization by redistributing financial resources to the most priority sectors of the economy.

 

The mobilization tax mechanism of tax policy

 

The tax policy of the state finds its practical expression through the tax mechanism.

The tax mechanism is a set of rules used in the state for calculating and paying taxes, as well as tools to ensure compliance with tax legislation.

The tax mechanism includes the tools with which the state implements tax policy. As a rule, they are distinguished as tools of the tax mechanism [13]:

a) the tax rate;

b) tax benefit;

c) the tax base;

d) tax sanction.

To determine the specifics of the tax mechanism of tax policy in a mobilization economy, it is advisable to highlight its fundamental principles.

Based on the analysis of historical experience, as well as the works of leading scientists in the field of tax policy, the following principles of tax policy in the mobilization economy are highlighted in table 1.

 

Table 1 – Principles of tax policy in the mobilization economy

Principle

Justification

1

2

Flexibility and adaptability

One of the main factors that have a direct impact on the ability of the economy to overcome the crisis situation is the flexibility and adaptability of the tax system. The adaptability of the tax system is understood as the direction of movement, the vector of its development, which must be determined (revised) as soon as possible, taking into account constantly changing factors. The flexibility of the tax system is understood as the possible amplitude of changes, manifested as a response to changes in the economic environment (for example, sanctions and other restrictions).

Simplicity

Due to the fact that the mobilization economy is not implemented for a long period of time, the changes made to tax policy and tax administration should be simple and understandable to both taxpayers and tax authorities in order to implement them promptly. It is also necessary to avoid complex technological solutions in the tax sphere that require preliminary test operation, since in case of an error, the negative effect of their implementation may exceed the positive one.

Ensuring financial stability

In a mobilization economy, as a rule, there are significant shortfalls in income, as well as structural changes in the economy. In this regard, the tax policy should ensure the financing of necessary programs and projects.

Distributive justice

The peculiarity of the mobilization economy is to stimulate the development of priority sectors of the economy to the detriment of less priority ones. The tax policy should repeat the national policy and stimulate the development of priority sectors of the economy through the tax mechanism.

Source: compiled by the author

 

In addition, to highlight the features of the tax mechanism in the mobilization economy, it is important to refer to the historical experience of the Soviet Union, in whose tax policy significant changes took place in the period 1941-1945 [14].

At the beginning of the war, turnover tax revenues in the country significantly decreased: in 1940 – 105.9 billion rubles (58% of the budget), in 1942 – 66.4 billion rubles. (40,2%). With the streamlining of the industry, it began to rise and in 1945 it already amounted to 123.1 billion rubles. The leading role in increasing the turnover tax was played by reducing production costs (by 30-50% during the years of the Great Patriotic War) [15].

Basic taxes began to increase from the first days of the war. In fact, a progressive scale of taxation on personal income was introduced, depending on the category of payer: workers and employees, other payers. At the same time, additional differentiation was introduced within each of these categories, depending on the payer's attitude to active military service or conscription into the army upon mobilization.

In addition, additional taxes were introduced, for example, a tax on bachelors [16], which applied to men who had reached the age of 20 and did not have children. A "war tax" was also introduced to cover the needs of the army.

It is important to note that the powers of local authorities have been expanded, which have been given the right to introduce additional taxes and benefits.

If we summarize the mobilization measures, the following changes occurred in the tax policy of the Soviet Union [17]:

- taxes and various fees from the population have increased significantly (payments to the budget increased from 19.2 billion rubles in 1940 to 44.9 billion rubles in 1942);

- the circle of taxpayers has expanded mainly due to the involvement of persons who do not have their own income, i.e. dependents, in paying taxes;

- the tax base was taken into account more fully, in particular, the income of peasants from selling their products on the market at increased prices;

- the principle of collecting some taxes has changed (for example, when the military tax was introduced in 1942, the long-forgotten principle of the poll tax was used, which greatly simplified its administration) [18].

At the same time, it is important to take into account that the tools of the tax mechanism of the tax policy of the Soviet Union in the period 1941-1945 were set up for a wartime regime, within which the future fate of the existence of the state was decided. In addition, the Soviet Union used the command economy of an industrial society.

Given the absence of similar challenges at the present time, as well as the predominance of market models of the economy, it seems that the tools of the tax mechanism of modern tax policy in a mobilization economy should maintain a market character and be aimed primarily at overcoming economic shocks.

Taking into account the above in Table 2, the parameters of the tax policy instrument in the mobilization economy are proposed

 

Table 2 – Proposed parameters of the instrument of the tax mechanism in the mobilization economy

A tool of the tax mechanism

Description of the tool

1

2

High level of tax rates

By increasing tax rates, the state provides in the short term additional tax revenues to the budget necessary to overcome the crisis. As an example of ensuring additional tax revenues to the budget by increasing the level of the tax rate, an increase in the VAT rate in the Russian Federation in 2019 can be cited. According to estimates of the Ministry of Finance, due to an increase in the tax rate, in 2020-2022 the federal budget was supposed to receive more than 2 trillion rubles. In 2020: 639 billion rubles., in 2021 — 686 billion rubles., in 2022 - 737 billion rubles. [19]. It should be borne in mind that a significant increase in taxes may have the opposite effect in the medium and long term, since a high tax burden will encourage taxpayers to evade taxes, and will also contribute to reducing the profitability of production. When considering raising tax rates, it is advisable to take into account the principle of distributed fairness.

Changing the principle of tax collection

As a rule, we are talking about changing the scale of taxation. A possible option to ensure additional tax revenues to the budget is the use of a progressive scale of taxation of personal income, which will allow you to collect more taxes from the more affluent segments of the population without increasing the tax burden on the less protected segments of the population. An example is the increased personal income tax rate for Russians whose total annual income exceeds 5 million rubles (15%). According to the Federal Tax Service estimates, by the end of 2023, the budget received 159.5 billion rubles [20] in respect of income taxed at a rate of 15%. Thus, additional income from the progressive tax scale amounted to 21.2 billion rubles. At the same time, it seems that for more equitable and efficient taxation, a complex scale of progressive taxation should be used, divided into a larger number of groups.

A wide range of taxable objects

The expansion of the list of taxable objects allows the state to mobilize additional tax revenues to the budget. In modern conditions, when considering the issue of expanding the objects of taxation, the principle of distributed justice should also be used. At the same time, given the development of digital technologies, a possible source of additional income is precisely new types of entrepreneurial activities that are not subject to significant taxation due to the lack of a regulatory framework (for example, mining, income of foreign digital companies from sources in the territory of the state, etc.). According to experts, only from the introduction of a digital tax (analogous to corporate income tax), additional budget revenues of the Russian Federation could amount to about 256.1 million euros in 2023 [21]

Cancellation of tax benefits (full or partial)

One of the main instruments of tax regulation of the economy is tax incentives, through which the state, for example, stimulates the development of certain sectors of the economy. The abolition of some tax benefits for less priority sectors of the economy or, for example, for foreign taxpayers from unfriendly countries will allow to mobilize additional revenues to the budget, stimulate domestic production, and also contribute to the protection of the domestic market. It is important to take into account their effectiveness when considering the abolition of tax benefits. At the same time, in the conditions of a mobilization economy, the effectiveness of tax benefits should be calculated taking into account the goals of mobilization, since with the traditional assessment model, the tax benefit may not be effective, but it allows to achieve the goal of mobilization. As an example of an economically controversial tax benefit, one can cite benefits for the import of digital services that are not subject to VAT in Russia. According to experts, due to the effect of the mentioned tax benefits, foreign companies for the period 2017-2018 did not declare a tax base in the amount of 3.2 billion rubles or 576 million rubles of VAT at the then effective rate of 18% [22]. At the same time, this benefit is effective in the context of national policy, as it allows providing the domestic market with high-tech digital solutions necessary for the development of a priority area of the country's economy.

Enhanced tax control

The increase in the tax burden encourages unscrupulous taxpayers to evade taxes. In this regard, it is important to strengthen tax control over those industries in which mobilization measures are carried out to ensure the fulfillment of the mobilization goal. In modern conditions of the digital economy, it is advisable to strengthen tax control through the development of digital tax administration and the prevention of tax offenses at the pre-verification stage.

Changing approaches to tax administration of certain categories of taxpayers

As shown by the example of the mobilization tax policy of the Soviet Union in 1941-1945, one of the directions of tax policy is the introduction of simplified approaches to tax administration, which makes it possible to increase the overall efficiency of the process. Currently, this mechanism can be implemented through the use of special tax regimes for taxpayers engaged in priority economic activities for mobilization purposes. At the same time, priority should be given to tax administration models implying digital solutions that allow fully or partially automating the process of calculating and paying taxes, as well as using remote forms of interaction between taxpayers and tax authorities. A striking example of such an initiative is the model of tax administration of self-employed citizens who previously actually carried out business activities, but did not pay taxes. In turn, according to the information portal of the Federal Tax Service of Russia, as a result of the implementation of this model of tax administration, as of February 2024, more than 9.7 million taxpayers were registered as payers of professional income tax, who paid a tax of 62.5 billion rubles to the budget in 2023.

Stimulating foreign trade with "friendly" countries

It is obvious that in a short period of time the state cannot ensure the domestic production of the entire necessary list of goods and technologies. Such an algorithm of actions in general seems ineffective in the modern world. In this regard, foreign partners are the source of the necessary goods, works, and services. Tax policy is an important tool for the development of foreign trade. Under the traditional market model of the economy, tax policy is aimed at creating equal conditions for domestic and foreign taxpayers. In turn, with a mobilization economy, it is possible to create advantages for foreign suppliers of scarce goods, works and services. It should be noted that the issues of foreign trade policy fall within the competence of not only tax, but also customs policy.

Source: compiled by the author

 

As can be seen from the table below, the tax mechanism in the mobilization economy is characterized by an expanded set of tools with special parameters necessary to achieve the goals of mobilization. The specific set of tools of the tax mechanism will depend on the actual circumstances of mobilization, as well as the challenges facing the country's economy. At the same time, the main difference between the tax mechanism in the mobilization economy and other forms of economic development of the state is its focus on mobilizing all available resources and redirecting them to the most priority sectors of the economy.

 

Comparison of tax regulation tools for different models of economic development of economic macro systems

 

In order to comprehensively analyze tax policy in a motivational economy and highlight its fundamental differences, it seems important to compare it with other models of economic development.

As noted earlier, the practical expression of tax policy is carried out through a tax mechanism, which is a set of parameters of the tax system that allow the state to achieve its development goals. Thus, the tax mechanism is essentially a tool for tax regulation. According to this parameter, a comparison of different types of economic models of state development will be carried out.

Kukina E.E. and Makarov I.N. in their study on the tax and budgetary regulation of territorial and sectoral development in the context of a mobilization economy [23] compared and highlighted the features of the economic systems of countries according to various parameters. At the same time, the features of such a comparison parameter as the tools of tax regulation in the conditions of a mobilization economy were not highlighted.

Using the approach proposed by these authors, Table 3 highlights the features of tax regulation in the mobilization economy.

 

Table 3 – Features of tax regulation in various models of economic development of economic macro-systems.

Comparison parameter

Type of model of the economic system of the country

The liberal capitalist economy

Planned socialist economy

The system of mobilization economy

1

2

3

4

The toolkit

tax regulation

It is used to regulate socially-

economic processes and internalization

external effects

It is used for regulating not only

economic, but also social processes

(for example, the tax "on childlessness")

It is used to regulate economic and social processes, protect the domestic market from the influence of external factors, as well as stimulate priority sectors of the economy to achieve the goals of mobilization

Source: compiled by the author on the basis of [23]

 

Mobilization elements of tax policy

 

Summing up the results of the analysis, we will highlight the main elements of tax policy in the mobilization economy.

The following elements of tax policy are distinguished in the scientific literature [24]: purpose, directions, tasks, methods, types (forms), tools.

Taking into account the conclusions reflected in this study, the main elements of tax policy are highlighted in table 4.

 

Table 4 Mobilization elements of tax policy and their characteristics

Element

Description

1

2

Goal

Ensuring the financial needs of mobilization and providing additional revenues to the state budget

Tasks

They depend on the specific situation, and include:

- prioritization of economic sectors and categories of taxpayers for tax policy purposes;

- tax incentives for priority sectors of the economy to ensure the goal of mobilization

Principles of implementation

1) Flexibility and adaptability;

2) Simplicity;

3) Ensuring financial stability;

4) Distributive justice

Implementation levels

They depend on the state structure

Subjects of tax policy

1) Authorized state bodies;

2) Taxpayers

Tools of the tax mechanism

1) High level of tax rates;

2) Changing the principle of tax collection;

3) A wide list of taxable items;

4) Cancellation of tax benefits (full/partial);

5) Strengthening tax control;

6) Changing approaches to tax administration of certain categories of taxpayers;

7) Stimulating foreign trade with "friendly" countries

Source: compiled by the author

 

Conclusion

 

Thus, taking into account various factors indicating a possible transition of the Russian economy to a mobilization model, the article conducted:

– a comprehensive analysis of the theoretical aspects of the state's tax policy;

– the historical experience of the mobilization tax policy of the Soviet Union for the period 1941-1945 is analyzed;

– the principles of building a mobilization model of tax policy have been formed;

– the parameters of the tax policy instrument in the mobilization economy are proposed, preserving mainly the market principles of its implementation;

– a comparison of the tools of tax regulation for various types of macroeconomic models has been carried out;

– the mobilization elements of modern tax policy are highlighted and characterized.

It is important to note that at present, the main goal of tax policy in the event of the transition of the Russian Federation to a mobilization model of the economy should not be to ensure additional tax revenues to the budget, but to overcome the economic shock caused by sanctions and contribute to the restructuring of the country's economy taking into account new realities.

References
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2. RBC. (2022). Belousov named three scenarios for the transformation of the Russian economy. Retrieved from https://www.rbc.ru/economics/16/06/2022/62aa6dce9a794774e6844708
3. TASS. (2023). Patrushev in Voronezh discussed ensuring the security of the region in the conditions of the Northern Military District. Retrieved from https://tass.ru/proisshestviya/19300189
4. Vedomosti. (2022). Sergei Glazyev: “Russia needs a mobilization economy with market tools”. Retrieved from https://www.vedomosti.ru/economics/characters/2022/08/24/937299-rossii-nuzhna-mobilizatsionnaya-ekonomika
5. Gryaznova, A.G. (eds.). (2002). Financial and credit encyclopedic dictionary. Finance and Statistics.
6. Mayburov, I. A., Yadrennikova, E. V., & Parkhomenko, M. B. (Eds.). (2021). Taxes and taxation: a textbook for university students studying in the areas of “Economics” and “Management”, specialties “Economic Security”. Moscow: UNITY-DANA. Retrieved from https://znanium.com/catalog/product/2121200
7. Panskov, V. G. (2024). Taxes and taxation: theory and practice: textbook for universities. 8th ed., revised. and additional. Moscow: Yurayt Publishing House, 825 p. Retrieved from https://urait.ru/bcode/545075
8. Malis, N. I. (2024). Modern tax policy: textbook and workshop for universities. 3rd ed., revised. and additional. Moscow: Yurayt Publishing House. Retrieved from https://urait.ru/bcode/531470/p.6.
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The subject of the study. Based on the title, the article should be devoted to the concept and elements of tax policy in a mobilization economy. It is recommended to abandon the point separating the two blocks of the name. The content corresponds to the stated topic. The research methodology is based on the analysis and synthesis of textual information. It is valuable that the author uses a graphical method of presenting the results obtained. It would also be interesting to back up the author's judgments with an analysis of specific numerical data. This would have a positive impact on the reasonableness of conclusions and judgments. The relevance of the study of issues related to the study of approaches to the organization of tax policy in a mobilization economy is beyond doubt, because this allows us to identify potential opportunities for the modernization of the tax policy in any state, including in the Russian Federation. The scientific novelty is contained in the materials submitted for review. In particular, I am interested in the principles of building tax policy in a mobilization economy. It would also be interesting to know the author's opinion on the distinction between flexibility and adaptability in the corresponding proposed principle. Style, structure, content. The style of presentation is scientific. The structure of the article by the author is built logically, allows you to reveal the stated topic. The content of the article consistently sets out the stated topic, but the justification for many theses is not presented in the text. For example, in table 4, the author presented a list of instruments of the tax mechanism in the mobilization economy: what is the difference between their composition and another type of economy? how should they function in a mobilisation economy? When studying the historical experience of the mobilization tax policy of the Soviet Union for the period 1941-1945, the author argues that "taxes and various fees from the population have significantly increased": it would be interesting to know exactly how they were enlarged? For all categories? What are the specific taxes? In this edition, information is provided exclusively on the amount of funds collected, but this indicator is not always influenced by an increase in tax rates. When finalizing the article, it is recommended to eliminate these comments. Bibliography. The bibliographic list consists of 15 titles. It is valuable that the author uses current scientific publications, including those issued in 2024. At the same time, the absence of foreign sources draws attention to itself. Appeal to opponents. The text contains references to sources from the list of references. It is recommended not only to declaratively show the opinion of one or another author, but also to compare them with each other: what are the similarities and differences between the opinions of different authors? It would also be interesting to show what the increase in scientific knowledge is compared to what is already in the scientific literature. This would expand the potential readership and increase the degree of demand for a scientific article. Conclusions, the interest of the readership. Taking into account all of the above, the article requires revision, after which it can be published. The reviewed scientific article will be in demand from the readership.

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The reviewed article examines the concept and essence of mobilization elements of tax policy. The research methodology is based on the application of general scientific methods, systematization and generalization of information from scientific publications. The authors justify the relevance of the work by the fact that due to the sanctions pressure from Western countries, as well as the current geopolitical situation in the world, scientific discussions have resumed on the need to return to the mobilization economy, which has been repeatedly used in Russia to overcome crisis situations. The scientific novelty of the reviewed study, according to the reviewer, consists in the authors' conclusions that currently the main goal of tax policy in the event of our country's transition to a mobilization model of the economy should be to overcome the economic shock caused by sanctions and contribute to the restructuring of the country's economy taking into account new realities. The following sections are structurally highlighted in the article: Introduction, the concept of tax policy in the mobilization economy, the Mobilization tax mechanism of tax policy, Comparison of tax regulation tools for various models of economic development of economic macro-systems, Mobilization elements of tax policy, Conclusion and Bibliography. The publication examines the principles of tax policy in the mobilization economy: flexibility and adaptability, simplicity, ensuring financial stability, distributive justice; describes the tools of the tax mechanism in the mobilization economy: a high level of tax rates, a change in the principle of tax collection (taxation scale), a wide list of taxable objects, the abolition of tax benefits (full or partial), enhanced tax control, changing approaches to tax administration of certain categories of taxpayers, stimulating foreign trade with "friendly" countries; the features of tax regulation in various models of economic development of economic macro-systems (in models of liberal capitalist, planned socialist and mobilization economy) depending on the tools of tax regulation used; the mobilization elements of tax policy are reflected and their characteristics. The article analyzes the theoretical aspects of the tax policy of the state; analyzes the historical experience of the mobilization tax policy of the Soviet Union in 1941-1945; the principles of building a mobilization model of tax policy are formed; the tools of the tax policy of the mobilization economy are proposed; the tools of tax regulation for various types of macroeconomic models are compared; the mobilization elements of modern tax policy are highlighted and characterized. The bibliographic list includes 24 sources – scientific publications of domestic and foreign scientists on the topic of the article in Russian and English, as well as Internet sources to which there are address links in the text confirming the existence of an appeal to opponents. The subject of the article corresponds to the direction of the journal "Taxes and Taxation", contains elements of scientific novelty and practical significance, may arouse interest among readers, and is recommended for publication.