Email this article 
Special aspects of the transformation of the Russian tax system in contemporary conditions
- Authors: Putimtsev D.N.1, Ordynskaya E.V.2
-
Affiliations:
- RUDN University
- Institute of Economic Forecasting, Russian Academy of Sciences
- Issue: Vol 11, No 3 (2024)
- Pages: 293-301
- Section: CURRENT PROBLEMS OF PUBLIC ADMINISTRATION
- URL: https://journals.rudn.ru/public-administration/article/view/41634
- DOI: https://doi.org/10.22363/2312-8313-2024-11-3-293-301
- EDN: https://elibrary.ru/AEFZFS
Cite item
Full Text
Abstract
Taxation problems are traditionally relevant. Currently, this issue is becoming even more relevant due to the need to transform the Russian tax system, considering the need to ensure sustainable economic development. The issues of tax reform for both individuals and legal entities are considered by many researchers, however, some aspects have not been sufficiently studied and covered in the specialized scientific literature. In particular, the presented work examines the possibilities of using tax incentives to involve individuals more actively in investment processes. Proposals for the implementation of these measures are presented. The research also discusses some of the most relevant areas of tax administration that need to be actively developed in the near future.
About the authors
Denis N. Putimtsev
RUDN University
Author for correspondence.
Email: putimtsev-dn@rudn.ru
ORCID iD: 0000-0002-4935-7612
Senior Lecturer at the Department of State and Municipal Management
6 Miklukho-Maklaya st., Moscow, Russian Federation, 117198Elena V. Ordynskaya
Institute of Economic Forecasting, Russian Academy of Sciences
Email: ordynskaya_ev@pfur.ru
ORCID iD: 0000-0002-4266-6244
Candidate of Economic Sciences, Head of the Laboratory of Macroeconomic Research and Forecasting
47 Nakhimovsky Prospekt, Moscow, Russian Federation, 117418References
- Soveshchanie s chlenami Pravitel’stva 29 marta 2023 g. Ofitsial’nyi sait Prezidenta Rossii [Meeting with members of the Government on March 29, 2023. Official website of the President of Russia]. URL: https:kremlin.ru/events/president/news/70800 (accessed: 13.05.2024) (In Russ.).
- Sotsial’naya politika v Rossii: problemy i resheniya: nauchnyi doklad INP RAN. 2021 [Social Policy in Russia: Problems and Solutions: scientific report of the Institute of Economic Forecasting of the Russian Academy of Sciences. 2021]. URL: https://ecfor. ru/wp-content/uploads/2021/04/sotsialnaya-politika-v-rossii-problemy-i-resheniya.pdf (accessed: 14.05.2024) (In Russ.).
- An analysis of the tax treatment of capital losses. Congressional Research Service. 30.09.2022. P. 9. URL: https://crsreports.congress.gov RL31562 (accessed: 21.05.2024).
- Allais М. L’impot sur le capital et la reforme monetaire [The wealth tax and monetary reform]. Paris: Hermann; 1977.
- Nalogovaya nagruzka v otnoshenii razlichnykh detsil’nykh grupp: pryamoe i kosvennoe nalogooblozhenie: Materialy LXI sessii Rossiisko-frantsuzskogo seminara po denezhnofinansovym problemam sovremennoi rossiiskoi ekonomiki. Ofitsial’nyi sait INP RAN [Tax burden on different decile groups: Direct and indirect taxation: Materials of the LXI session of the Russian-French seminar on monetary and financial problems of the modern Russian economy. Official Website of the Institute of Economic Forecasting of the Russian Academy of Sciences]. URL: https://ecfor.ru/publication/nalogovaya-nagruzka-podetsilnym-gruppam/ (accessed: 19.05.2024) (In Russ.).
- Obzor klyuchevykh pokazatelei brokerov IV kvartal 2023 goda. Informatsionnoanaliticheskii material Banka Rossii [Review of the key indicators of brokers iv quarter 2023. Information and analytical material of the Bank of Russia]. URL: https://cbr.ru/ Collection/Collection/File/ 48976/review_broker_Q4_2023.pdf (accessed: 28.05.2024) (In Russ.).
- Federal’nyi zakon «O federal’nom byudzhete na 2024 god i na planovyi period 2025 i 2025 godov» ot 27.11.2023 № 540-FZ [Federal law “On the federal budget for 2024 and for the planning period of 2025 and 2025” dated november 27, 2023. No. 540-FZ]. URL: https:// www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=462891&cacheid=792EF10DCDEB43DCB82EC20D5F43E609&mode=splus&rnd=ZehpgFUyKWFchJ25#oHqpgFUQxLscbVON (accessed: 16.05.2024) (In Russ.).
- Nalogovyi kodeks Rossiiskoi Federatsii. Chast’ II [Tax code of the Russian Federation. Part II]. URL: https://www.consultant.ru/cons/cgi/online.cgi?req=doc&rnd=qQ0u9A&base=LAW&n=475331&cacheid=9065385879AC82867915CA58D1BAEA59&mode=rubr#V1HqgFUG3nbn0ioo (accessed: 01.06.2024) (In Russ.).
- Federal’nyi zakon ot 02.08.2019 N 259-FZ «O privlechenii investitsii s ispol’zovaniem investitsionnykh platform i o vnesenii izmenenii v otdel’nye zakonodatel’nye akty Rossiiskoi Federatsii» [Federal law of August 2, 2019 N 259-FZ “On attracting investments using investment platforms and on introducing amendments to certain legislative acts of the Russian Federation”]. URL: https://www.consultant.ru/cons/cgi/online. cgi?req=doc&base=LAW&n =471844&cacheid=88B765907267EABE21861273D77E3704 &mode=splus&rnd=ZehpgFUyKWFchJ25#RQiqgFUC6IV5b87y3 (accessed: 17.05.2024) (In Russ.).
- Obzor rynka kraudfandinga v Rossii 2021 god i I kvartal 2022 goda. Bank Rossii [Overview of the crowdfunding market in Russia 2021 and the first quarter of 2022. Bank of Russia]. 2022. URL: https://cbr.ru/Collection/Collection/File/42097/crowdfunding_market 012022. pdf (accessed: 23.05.2024) (In Russ.).
- Razvitie al’ternativnykh mekhanizmov investirovaniya: pryamye investitsii i kraudfanding. Doklad dlya obshchestvennykh konsul’tatsii. Bank Rossii. [Development of alternative investment mechanisms: direct investment and crowdfunding. Report for public consultation. Bank of Russia]. 2020. URL: https://cbr.ru/Content/Document/ File/112055/ Consultation_Paper_200811.pdf (accessed: 18.05.2024) (In Russ.).
- Prikaz FNS Rossii ot 16.05.2007 N MM-3-06/308@, Prikaz FNS Rossii ot 11.06.2021 № ED7-22/563@ [Order of the federal tax service of Russia dated may 16, 2007 N MM-3-06/308@, Order of the Federal Tax Service of Russia dated June 11, 2021 No. ED-7-22/563@]. URL: https:// www.consultant.ru/cons/cgi/online.cgi?from=343879-45&req=doc&rnd=qQ0u9A&bas e=L AW&n=389658#HgKrgFU0usTwfjl41 (accessed: 20.05.2024) (In Russ.).
- Mingazov S. FNS v razy uvelichila kolichestvo zaprosov k rossiiskim vladel’tsam zarubezhnykh kompanii [The federal tax service has significantly increased the number of requests to Russian owners of foreign companies]. Forbes. 16.08.2021. URL: https://www. forbes.ru/newsroom/finansy-i-investicii/437437-fns-v-razy-uvelichila-kolichestvo-zaprosovk-rossiyskim?ysclid=lvwgf97xhu655393282 (accessed: 13.05.2024).
- Advokatova AS, Zavorykin AA. ESG agenda and aggressive tax planning. Ekonomika. Nalogi. Pravo = Economics, taxes & law. 2023;16(3):144–152. https://doi.org/10.26794/1999849X-2023-16-3-144-152
- Lisovsky AL. Transition to sustainable development: an empirical analysis of factors motivating industrial companies to implement ESG practices. Strategic Decisions and Risk Management. 2021;12(3):262–272. (In Russ.). https://doi.org/10.17747/2618-947X-2021-3-262-272
- Vishnevsky VP, Goncharenko LI, Dementiev VV, Gurnak AV. Tax principles for the digital economy. Terra Economicus. 2022;20(2):59–71. (In Russ.). https://doi.org/10.18522/20736606-2022-20-2-59-71
- Bird R, Davis-Nozemack K. Tax avoidance as a sustainability problem. Journal of Business Ethics. 2018;151(4):1009–1025. https://doi.org/10.1080/0969160X.2019.1670377
- Issah O, Rodrigues L. Corporate social responsibility and corporate tax aggressiveness: a scientometric analysis of the existing literature to map the future. Sustainability. 2021;13 (11):1–23.
