The Impact of Tax Policy on Sustainable Development of Economy
The author considers tax policy as one of the most important mechanisms of sustainable development of economy. The article analyzes positive and adverse aspects of introducing new federal laws to support business and measures of its backing adopted in 2022. The key current challenges for tax policy...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2023-06-01
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| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
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| Online Access: | https://vest.rea.ru/jour/article/view/1655 |
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| _version_ | 1849244282150453248 |
|---|---|
| author | N. A. Arushanova |
| author_facet | N. A. Arushanova |
| author_sort | N. A. Arushanova |
| collection | DOAJ |
| description | The author considers tax policy as one of the most important mechanisms of sustainable development of economy. The article analyzes positive and adverse aspects of introducing new federal laws to support business and measures of its backing adopted in 2022. The key current challenges for tax policy were identified, such as growth in tax burden on the real sector of economy; a considerable share of shadow sector; insufficient level of tax administrating development. On this foundation the author put forward suggestions aiming at tax policy upgrading with due regard to overseas experience, which can rise efficiency of enterprises of small and medium business, cut their excessive tax burden, which could increase their profit and the number of enterprises and in the future have a positive influence on sustainable development of Russian economy. |
| format | Article |
| id | doaj-art-673e170eea09419298be70cb67adcbdb |
| institution | Kabale University |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| publishDate | 2023-06-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Вестник Российского экономического университета имени Г. В. Плеханова |
| spelling | doaj-art-673e170eea09419298be70cb67adcbdb2025-08-20T03:59:12ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512023-06-010311312010.21686/2413-2829-2023-3-113-1201095The Impact of Tax Policy on Sustainable Development of EconomyN. A. Arushanova0Plekhanov Russian University of EconomicsThe author considers tax policy as one of the most important mechanisms of sustainable development of economy. The article analyzes positive and adverse aspects of introducing new federal laws to support business and measures of its backing adopted in 2022. The key current challenges for tax policy were identified, such as growth in tax burden on the real sector of economy; a considerable share of shadow sector; insufficient level of tax administrating development. On this foundation the author put forward suggestions aiming at tax policy upgrading with due regard to overseas experience, which can rise efficiency of enterprises of small and medium business, cut their excessive tax burden, which could increase their profit and the number of enterprises and in the future have a positive influence on sustainable development of Russian economy.https://vest.rea.ru/jour/article/view/1655sustainabilitytaxesshadow economytax administrating |
| spellingShingle | N. A. Arushanova The Impact of Tax Policy on Sustainable Development of Economy Вестник Российского экономического университета имени Г. В. Плеханова sustainability taxes shadow economy tax administrating |
| title | The Impact of Tax Policy on Sustainable Development of Economy |
| title_full | The Impact of Tax Policy on Sustainable Development of Economy |
| title_fullStr | The Impact of Tax Policy on Sustainable Development of Economy |
| title_full_unstemmed | The Impact of Tax Policy on Sustainable Development of Economy |
| title_short | The Impact of Tax Policy on Sustainable Development of Economy |
| title_sort | impact of tax policy on sustainable development of economy |
| topic | sustainability taxes shadow economy tax administrating |
| url | https://vest.rea.ru/jour/article/view/1655 |
| work_keys_str_mv | AT naarushanova theimpactoftaxpolicyonsustainabledevelopmentofeconomy AT naarushanova impactoftaxpolicyonsustainabledevelopmentofeconomy |