The need and possibility of reforming the Russian taxation system
https://doi.org/10.34020/2073-6495-2024-3-010-018
Abstract
The efficiency of the taxation system largely influences the economic development of any state. This article examines the problem of reforming the modern taxation system in the Russian Federation in view of the problems and shortcomings it has. The authors, based on an analysis of statistical data and materials from consulting agencies, has established that the tax burden on the economy in the Russian Federation exceeds the world average, as well as the indicators of most of the closest economic partner countries that are members of the Eurasian Economic Union. In addition, the modern taxation system in the Russian Federation imposes a significant tax burden on business, which hinders its progressive development in the medium and long term. Also, the modernization of the Russian taxation system is also necessary due to the construction of a digital economy, which requires automation of tax withholdings and effective control over tax accruals. It is concluded that the current Russian taxation system requires its optimization by reducing individual taxes and introducing a single tax on turnover and consumption, which will reduce individual taxes and replace them with a single tax that could be effectively used as part of the development of the digital economy.
About the Authors
T. Sh. Tinikashvili
North Ossetian State University named after K.L. Khetagurov; Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Tinikashvili Tengiz Sh. – Doctor of Economic Sciences, Professor, Professor of the Department of Finance, Accounting and Taxation; Professor of the Department of Public Finance
Moscow
Vladikavkaz
B. A. Fedosimov
Academy of Labor and Social Relations
Russian Federation
Russian Federation
Fedosimov Boris A. – Candidate of Economics, Associate Professor of the Department of Accounting and Taxation
Moscow
References
1. Osnovnye napravleniya byudzhetnoj, nalogovoj i tamozhenno-tarifnoj politiki na 2021 god i na planovyj period 2022 i 2023 godov (utv. Minfinom Rossii) [Main directions of budget, tax and customs tariff policies for 2021 and for the planning period of 2022 and 2023 (approved by the Ministry of Finance of Russia)]. SPS GARANT [Legal reference system GARANT].
2. Ablaeva E.Sh., Merdzhanova L.Z. Analiz sistemy effektivnogo mekhanizma nalogooblozheniya v RF [Analysis of the system of an effective taxation mechanism in the Russian Federation], Uchenye zapiski Krymskogo inzhenerno-pedagogicheskogo universiteta [Scientific notes of the Crimean Engineering and Pedagogical University], 2023, no. 1 (79), рр. 9–13.
3. Aksenova A.A., Osetrov K.A. Cifrovaya transformaciya sistemy nalogooblozheniya Rossijskoj Federacii [Digital transformation of the taxation system of the Russian Federation], Ekonomika i upravlenie: problemy, resheniya [Economics and management: problems, solutions], 2023, vol. 2, no. 5 (137), рр. 279–288.
4. Afanesyan M.K., Pazinenko V.D. Osobennosti sistemy nalogooblozheniya v Rossijskoj Federacii [Features of the taxation system in the Russian Federation], Vestnik OrelGIET [Bulletin OrelGIET], 2022, no. 2 (60), рр. 61–64.
5. Galiakberova L.Z., Lubova T.N. Nedostatki sistemy nalogooblozheniya i varianty ih preodoleniya [Disadvantages of the tax system and options for overcoming them], Ural’skij nauchnyj vestnik [Ural Scientific Bulletin], 2022, vol. 2, no. 12, рр. 30–32.
6. Gordeeva N.V., Popova A.A. Harakteristika i analiz sistemy nalogooblozheniya v usloviyah cifrovoj real’nosti [Characteristics and analysis of the taxation system in the context of digital reality], Nauka i praktika regionov [Science and practice of regions], 2023, no. 1 (30), рр. 6–10.
7. Davletshin T.G. Reformirovanie nalogovoj sistemy Rossii: problemy i resheniya [Reforming the Russian tax system: problems and solutions], Mezhdunarodnyj buhgalterskij uchet [International accounting], 2021, vol. 24, no. 8 (482), рр. 922–950.
8. Ivanchenko B.E. Nalogovye sistemy zarubezhnyh stran [Tax systems of foreign countries]. Moscow, Eksmo, 2019. 288 p.
9. Lavrinenko A.A., Ivanickij D.K. Sistema nalogooblozheniya Rossijskoj Federacii [Tax system of the Russian Federation], Vestnik nauki [Bulletin of Science], 2023, vol. 4, no. 1 (58), рр. 28–33.
10. Majburov I.A., Ivanov Yu.B. Nalogovye sistemy. Metodologiya razvitiya: monografiya [Tax systems. Development methodology: monograph]. Moscow, YUNITI-DANA, 2015. 519 p.
11. Malyshev E.A., Erkebaev O.A. Sovremennoe sostoyanie i perspektivy razvitiya rossijskoj sistemy nalogooblozheniya [Current state and prospects for the development of the Russian taxation system], Aktual’nye problemy ekonomiki i upravleniya [Current problems of economics and management], 2022, no. 1 (11), рр. 315–319.
12. Muzalyova O.V. Rol’ sistemy nalogooblozheniya v ekonomike Rossii [The role of the taxation system in the Russian economy]. Razrabotka i primenenie naukoemkih tekhnologij v epohu global’nyh transformacij: sb. st. Vserossijskoj nauch.-prakt. konf. s mezhdunar. uchastiem [Development and application of knowledge-intensive technologies in the era of global transformations: All-Russian scientific and practical conference with international participation]. Ufa, 2023. P. 82–84.
13. Selyukov M.V. Mirovye sistemy nalogooblozheniya: sravnitel’nyj analiz [World tax systems: comparative analysis], Uchet i statistika [Accounting and statistics], 2022, no. 3 (67), рр. 37–44.
14. Unterov V.A., Shahbanov R.N. Sistema nalogooblozheniya v Rossii i zarubezhnyh gosudarstvah: sravnitel’no-pravovoj analiz [Taxation system in Russia and foreign countries: comparative legal analysis]. Yuridicheskaya nauka i praktika: al’manah nauch. tr. Samarskogo yuridicheskogo instituta FSIN Rossii [Legal science and practice: the Samara Law Institute of the Federal Penitentiary Service of Russia]. Samara, 2022. Pр. 222–225.
15. Fedosimov B.A. O vozmozhnosti vvedeniya naloga s oborota i potrebleniya v sovremennoj rossijskoj sisteme nalogooblozheniya [On the possibility of introducing a turnover and consumption tax in the modern Russian taxation system], Russian Economic Bulletin [Russian Economic Bulletin], 2022, vol. 5, no. 1, рр. 262–266.
16. Fedosimov B.A. O vozmozhnosti modifikacii naloga na pribyl’ v sovremennoj rossijskoj sisteme nalogooblozheniya [On the possibility of modifying the income tax in the modern Russian taxation system]. Russian Economic Bulletin [Russian Economic Bulletin], 2022, vol. 5, no. 1, рр. 209–213.
17. Fedosimov B.A. Reformirovanie sistemy nalogov Rossijskoj Federacii: podhody i instrumenty: diss. … kand. ekon. nauk [Reforming the tax system of the Russian Federation : approaches and tools: Economy sciences sci. diss]. Vladikavkaz, 2017. 344 p.
18. El’bieva L.R., Dadashova M.E., Hataeva A.M. Osnovy vystraivaniya sistemy nalogooblozheniya [Basics of building a taxation system], FGU Science [FGU Science], 2022, no. 4 (28), рр. 197–202.
19. Highest Taxed Countries 2023. Available at: https://wisevoter.com/country-rankings/highest-taxed-countries (accessed: 28.03.2024).
20. Highest Taxed Countries. Available at: https://take-profit.org/statistics/corporate-tax-rate (accessed: 28.03.2024).
Review
For citations:
Tinikashvili T.Sh., Fedosimov B.A. The need and possibility of reforming the Russian taxation system. Vestnik NSUEM. 2024;(3):10-18. (In Russ.) https://doi.org/10.34020/2073-6495-2024-3-010-018
Email this article 
