Template-type: ReDIF-Article 1.0
Author-Name: Sergey G. Sinelnikov-Murylev
Author-Workplace-Name: Russian Foreign Trade Academy at the Ministry of Economic Development of the Russian Federation
Author-Name: Nikolay S. Milogolov
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Author-Name: Sergey G. Belev
Author-Workplace-Name: Gaidar Institute for Economic Policy; Russian Presidential Academy of National Economy and Public Administration
Title: Tax Policy under Sanctions
Title: Налоговая политика в условиях санкций
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.
Keywords: tax system, corporate income tax, value added tax, consolidated group of taxpayers, investment tax agreements, fiscal devaluation
Classification-JEL: E62, H21
Journal: Russian Economic Developments
Year: 2022
Issue: 9
Month: September
Pages: 42-51
File-URL: http://www.iep.ru/files/RePEc/gai/recdev/r2278.pdf
File-Format: Application/pdf
Handle: RePEc:gai:recdev:r2278