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Tax Policy under Sanctions
[Налоговая Политика В Условиях Санкций]

Author

Listed:
  • Sergey G. Sinelnikov-Murylev

    (Russian Foreign Trade Academy at the Ministry of Economic Development of the Russian Federation)

  • Nikolay S. Milogolov

    (Russian Presidential Academy of National Economy and Public Administration)

  • Sergey G. Belev

    (Gaidar Institute for Economic Policy; Russian Presidential Academy of National Economy and Public Administration)

Abstract

In the current conditions there is a need to ensure that the domestic tax policy corresponds with the current external conditions. Given that today’s Russian tax system is developed and its main principles are set, it is reasonable to make only minor adjustments to it to support certain industries and sectors of the economy. Development of Russian tax system shall be based on principles of “good” tax system. Despite of technological possibilities such principles as neutrality (no distortion of competition), certainty and simplicity of law and fiscal efficiency (minimization of administration and compliance costs) shall be considered.

Suggested Citation

  • Sergey G. Sinelnikov-Murylev & Nikolay S. Milogolov & Sergey G. Belev, 2022. "Tax Policy under Sanctions [Налоговая Политика В Условиях Санкций]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 9, pages 42-51, September.
    • Handle: RePEc:gai:recdev:r2278
    as

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    References listed on IDEAS

    as
    1. Belev, Sergei & Vekerle, Konstantin & Evdokimova, Anastasiia, 2021. "The difference in tax evasion amount among various taxpayers’ groups in Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 62, pages 66-84.
    2. Wolfram F. Richter & Robin W. Boadway, 2005. "Trading Off Tax Distortion and Tax Evasion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(3), pages 361-381, August.
    3. Elisey Leonov, Ilya Sokolov, 2020. "VALUE ADDED TAX COLLECTION: Identifying New Determinants [Сбор Налога На Добавленную Стоимость: Определение Новых Детерминантов]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 42-65, December.
    4. Braakmann, Nils & Gao, Bo & Maioli, Sara, 2020. "VAT rebates as trade policy: Evidence from China," China Economic Review, Elsevier, vol. 63(C).
    5. V. Gimpelson & A. Zudina., 2011. "Informal Workers in the Russian Economy: Who Are They and How Many?," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 10.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    tax system; corporate income tax; value added tax; consolidated group of taxpayers; investment tax agreements; fiscal devaluation;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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