TAX SUPPORT OF THE REAL SECTOR OF ECONOMY IN THE RUSSIAN FEDERATION

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Abstract

Now the economy of Russia needs effective regulation and further improvement for what the Government of the Russian Federation considers various options of stimulation of production and increase in business activity when maintaining balance of the budget of the country. In article methods of the state support of the real sector of economy by means of application of tax policy are considered. Also, in work the analysis of efficiency of application of various measures of tax support of economic entities and influence of innovations in the Tax Code of the Russian Federation on activity of economic agents is carried out. When carrying out this research some problems in the sphere of taxation in the Russian Federation, in particular change of tax rates on the VAT, income tax of the organizations, etc. were considered.

About the authors

Ilona Vadimovna Savelyeva

Financial University under the Government of the Russian Federation

Author for correspondence.
Email: ilona.saveleva24@mail.ru

Student of the Faculty of Finance and Economics, Financial University under the Government of the Russian Federation (Vladikavkaz branch).

362002, Vladikavkaz, Molodyozhnaya St., 7

References

  1. Tarasova V.F. Taxes and Taxation: Textbook. — Moscow: KnoRus, 2018. — 494 p.
  2. Filipova D.V. Methods of Tax Support for the Real Sector of the Economy // Actual Problems of Tax Policy: Collection of Articles by Participants of the VII International Scientific and Practical Conference of Young Scientists and Students, 2017. — Pp. 253-256.
  3. Official Website of the Federal Tax Service [Electronic resource]. URL: https://www.nalog.ru/rn77/
  4. Official website of the Federal State Statistics Service [Electronic resource]. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/finance/#
  5. Popelysheva Yu.S., Kostina L.S. Tax incentives for investments in the real sector of the economy // Naukovedenie: Internet journal. – 2017. - No. 5 [Electronic resource]. URL: https://naukovedenie.ru/PDF/04EVN517.pdf

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