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Prospects for tax policy. Is there an “ideal tax system” for Russia?
[Перспективы Налоговой Политики. Существует Ли «Идеальная Налоговая Система» Для России?]

Author

Listed:
  • Alexeev, Michael (Алексеев, Майкл)

    (The Russian Presidential Academy of National Economy and Public Administration, Indiana University)

  • Belev, Sergey (Белев, Сергей)

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

  • Gromov, Valdimir (Громов, Владимир)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Deryugin, Alexander (Дерюгин, Александр)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Drobyshevsky, Sergey (Дробышевский, Сергей)

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

  • Kaukin, Andrey (Каукин, Андрей)

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

  • Knobel, Alexander (Кнобель, Александр)

    (The Russian Presidential Academy of National Economy and Public Administration, Russian Foreign Trade Academy, Gaidar Institute for Economic Policy)

  • Korytin, Andrey (Корытин, Андрей)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Leonov, Elisey (Леонов, Елисей)

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

  • Malinina, Tatiana (Малинина, Татьяна)

    (Gaidar Institute for Economic Policy)

  • Milogolov, Nikolai (Милоголов, Николай)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Sinelnikov-Murylev, Sergey (Синельников-Мурылев, Сергей)

    (The Russian Presidential Academy of National Economy and Public Administration, Russian Foreign Trade Academy, Gaidar Institute for Economic Policy)

Abstract

Tax policy directly affects the state of the business climate in the country and the competitiveness of national business. Over the past six years, the main principle of tax policy in the Russian Federation has been to preserve unchanged tax conditions (basic tax rates), improve the structure and administration of individual taxes, and automate tax administration as a whole. In the Doing Business World Bank ranking, for 10 years from 2009 to 2018, according to the “Taxes” component, Russia has risen from 134 to 53rd place. The Russian tax system largely meets the criteria of an “optimal tax system”, but there is a stable set of myths about it that provoke heated discussions both in the business community and in the development and discussion of budget laws.

Suggested Citation

  • Alexeev, Michael (Алексеев, Майкл) & Belev, Sergey (Белев, Сергей) & Gromov, Valdimir (Громов, Владимир) & Deryugin, Alexander (Дерюгин, Александр) & Drobyshevsky, Sergey (Дробышевский, Сергей) & Kauk, 2019. "Prospects for tax policy. Is there an “ideal tax system” for Russia? [Перспективы Налоговой Политики. Существует Ли «Идеальная Налоговая Система» Для России?]," Published Papers 021907, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:ppaper:021907
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