Reference:
Giraev V.K..
Tax incentives and economic development
// Taxes and Taxation. – 2015. – № 3.
– P. 180-195.
DOI: 10.7256/1812-8688.2015.3.14376.
rubric Прогнозирование и планирование в налогообложении
DOI: 10.7256/1812-8688.2015.3.14376
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Abstract: Historically, the evolution of tax systems took place in the direction of strengthening the role and the involvement of state in economic relations and expanding the functions of the tax systems from exclusively fiscal to social and regulatory ones and, eventually, to ones stimulating the economic development. In the current conditions of anti-crisis measures aimed at insuring Russia's economic development, only a small role is given to instruments of taxation. Thus, the subject analyzed in this article is tax relations that are formed as a result of implementation of the incentive functions of the tax system. The author believes that under these circumstances, the authorities should significantly expand the tax instruments designed to minimize the negative effects of the crisis and ensure structural reforms in the country’s economy.
Using the methods of structural logic and comparative analysis, the author highlights some negative aspects of the organizational structure of taxation institutions in Russia that brake the development of the incentive function of the taxation system. In connection with this, the author suggests an expanded interpretation of the incentive function of the tax system, taking into account the organizational and management instruments. The author also suggests to shift the focus from the sphere of material and financial cooperation to the sphere of organization and management, which may enable to form the basis of tax relations.
Basing on such an analysis, the author proposes measures to modernize the organizational structure of the taxation institutions and their information architecture, which may not only make a certain contribution to the improvement of servicing the taxpayers, but may also stimulate certain structural reforms, aimed at ensuring the country’s economic development.
The main conclusion of the article is that a complex modernization of organizational and information structures of the taxation institutions in Russia, in the context of the above-said, may not only ensure a balanced implementation of the fiscal, regulatory, control and incentive functions, but may also contribute to an effective implementation of the strategic concept as a service agency, which, on the behalf of the state, may carry out the formation of civilized relations with the taxpayers and, ultimately, with the society.
Keywords: tax incentive, organizational structure, taxation institutions, function of the tax system, principles of taxation, tax theory, tax system, economic development, strategy of taxation, modernization of taxation institutions
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References (transliteration):
Dzhamurzaev Yu.D. Metodicheskie podkhody k organizatsii deyatel'nosti nalogovykh organov v tselyakh povysheniya effektivnosti nalogovogo administrirovaniya: monografiya / Yu.D. Dzhamurzaev; pod red. A.B. Paskacheva i G.N. Khubaeva. – Rostov-na-Donu, 2009. –347 s.
Artemenko D.A. Razvitie funktsional'no–metodicheskikh tekhnologiy nalogovogo administrirovaniya, orientirovannykh na rezul'tat // Vestnik Adygeyskogo gosudarstvennogo universiteta. Seriya 5: Ekonomika . 2010. №4. S.173-180.
Artemenko D.A. Mekhanizm nalogovogo administrirovaniya: teoriya, metodologiya, napravleniya transformatsii: monografiya / – Rostov-na-Donu: Izd-vo Sodeystvie-21 vek, 2010. – 256 s.
Menk'yu N.G. Makroekonomika. Per. s angl.–M.:Izd-vo MGU,1994.– 736s.
Balatskiy E.V. Tochki Laffera i ikh kolichestvennaya otsenka // Mirovaya ekonomika i mezhdunarodnye otnosheniya. – 1997. – № 12. – S.78–82.
Balatskiy E.V. Lafferovy effekty i finansovye kriterii ekonomicheskoy deyatel'nosti // Mirovaya ekonomika i mezhdunarodnye otnosheniya. – 1997. – № 11. – S.31–43.
Bachurin D.G. Osnovnye elementy nalogovogo protsessa // Nalogovoe planirovanie. – 2001. – № 3. – S.39–46.
Barulin S.V., Makrushin A.V. Nalogovye l'goty kak element nalogooblozheniya i instrument nalogovoy politiki // Finansy. – 2002. – № 2. – S.39–40.
Murav'ev A.I., Krasheninnikov V.M., Sokolov V.P., Sergeeva I.G. Nalogooblozhenie v Rossii. –SPb., 1994. S. 4.
Mayburov I.A. i dr. Teoriya i istoriya nalogooblozheniya. 2-e izd., pererab. i dop. – M.: YuNITI-DANA, 2011. – 422 s.
Stiglits Dzh. Yu. Kuda vedut reformy? // Voprosy ekonomiki. – 1999. – №7.– S. 4–30.
Bryzgalin A.V., Bernik V.R., Golovkin A.N., Brazgalin V.V., Bazhenov O.I. Metody nalogovoy optimizatsii. Izd. 2–e, pererab. i dop. – M.: «Analitika–Press», 2000. – 144 s.
Panskov V.G. Nalogi i nalogooblozhenie v Rossiyskoy Federatsii. –M.: MTsFER, 2005. S. 130–133.
Gorskiy I. Skol'ko funktsiy u naloga? // Nalogovyy vestnik. 2002. № 3. S. 21–22.
Pushkareva V.M. Istoriya finansovoy mysli i politiki nalogov. – M.: Finansy i statistika, 2001. – 256s.
Keyns Dzh. M. Izbrannye proizvedeniya: Per. s ang. / Predisl., komment., sost.: A.G. Khudokormov. – M.: Ekonomika, 1993. – 543 s.
Karavaeva I.V. Nalogovye metody stimulirovaniya proizvodstvennykh investitsiy (zarubezhnyy opyt) // Voprosy ekonomiki.– 1994.–№ 8,S.95–101.
Yanzhul I.I. Osnovnye nachala finansovoy nauki. Uchenie o gosudarstvennykh dokhodakh.-2-oe izd. – SPb, 1895. – 500s.
Sokolov A.A. Teoriya nalogov.–M.: OOO «YurInfoR–Press», 2003. –506 s.
Turgenev N.I. Opyt teorii nalogov. – 3-oe izd. – M.: Gosudarstvennoe sotsial'no-ekonomicheskoe izdatel'stvo, 1937. – 176 s.
Nalogi v mekhanizme khozyaystvovaniya / Otv. red. A.V. Siginevich. – M: Nauka, 1991. – 110s.
Lang Y. Proekt kodeksa nalogovykh zakonov.-Bonn: Federal'noe ministerstvo finansov, 1993. – S. 29, 30.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. – M.: Os'-89, 1997. 255 s.
Avtonomov V. Chelovek v zerkale ekonomicheskoy teorii. Ocherk istorii zapadnoy ekonomicheskoy zhizni.– M.: Nauka, 1992. – 604 s.
Stiglits Dzh. Yu. Ekonomika gosudarstvennogo sektora / Per. s angl. – M.: INFRA–M, 1997. – 720 s.
Petti V., Rikkardo D. Traktat o nalogakh i sborakh: Nachala politicheskoy ekonomii i nalogovogo oblozheniya. – Petrozavodsk: Petrokom, 1993. – 156s.
B'yukenen Dzh. Konstitutsiya ekonomicheskoy politiki // B'yukenen Dzh. M. Sochineniya. Seriya "Nobelevskie laureaty po ekonomike". – M.: Taurus Al'fa, 1997. – 560 s.
Atkinson E.B., Stiglits D.E. Lektsii po ekonomicheskoy teorii gosudarstvennogo sektora. – M.: Aspekt–Press, 1995. – 832 s.
Balatskiy E.V. Vosproizvodstvennyy tsikl i nalogovoe bremya // Ekonomika i matematicheskie metody. – 2000. – № 11. – S.3–16.
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