Moiseenko I.A.Plekhanov Russian University of Economics, Pyatigorsk Branch, Pyatigorsk, Stavropol Krai, Russian Federation irina050583@yandex.ru
Importance The potential influence of a tax policy on economic growth is very significant under conditions of market uncertainty. The subject of the article is tax regulation of economic development focused on preventing recession in organizations. Objectives The objectives are to consider the relationship of the public policy and savings rates. The study aims at establishing the evolution of the tax policy according to the economic cycle phases, creating an algorithm of anti-recessionary tax policy formation, and developing a scheme of effective State fiscal policy building in conditions of unstable economy. Methods When processing and analyzing empirical data, I used a set of economic research methods combined by a systems approach to the study of the problem. Results The main areas of tax policy transformation should correspond to the market cycle phases, when the periods of intensive economic growth should be accompanied by active influence of built-in fiscal stabilizers on the reproductive complex, and downturn stages - by the dominating impact of discretionary tax instruments. In this case, the increased market uncertainty and availability of crisis instances should be indicative of the need to change the position of the State regarding the impact on the internal economic situation. Conclusions and Relevance I conclude that multitude regions of Russia, a great extent of regional differentiation and, ultimately, the tax capacity make it impossible to assess regional tax capacity under relatively simple methods.
Keywords: tax, budget, fiscal, system, tax burden, efficiency, budgetary system
References:
Aronov A.V. Nalogovaya politika i nalogovoe administrirovanie [Tax policy and tax administration]. Moscow, Ekonomist" Publ., 2006, 591 p.
Evstigneeva L., Evstigneev R. Problema sinteza obshcheekonomicheskoi i institutsional'no-evolyutsionnoi teorii [The problem of synthesis of the general economic and institutional-evolutionary theory]. Voprosy Economiki, 1998, no. 8, pp. 99–112.
Izard U. Metody regional'nogo analiza: vvedenie v nauku o regionakh [Methods of regional analysis: an introduction to the study of regions]. Moscow, Progress Publ., 1966, 660 p.
Leontief W. Ekonomicheskie esse. Teorii, issledovaniya, fakty i politika [Essays in Economics: Theories, Facts, and Policies]. Moscow, Politizdat Publ., 1990, 414 p.
Maiburd E.M. Vvedenie v istoriyu ekonomicheskoi mysli (ot prorokov do professorov) [Introduction to the history of economic thought (from prophets to professors)]. Moscow, Delo, Vita-press Publ., 1996, 544 p.
Pushkareva V.M. Istoriya finansovoi mysli i politiki nalogov [The history of financial thought and tax policy]. Moscow, Finansy i statistika Publ., 2005, 252 p.
Ryzhov I.V. Istoriya ekonomicheskikh uchenii [History of economic doctrines]. Moscow, Perspektiva Publ., 2004, 422 p.
Shatalov S.D. Osnovnye napravleniya nalogovoi politiki na 2009–2011 gody [Basic trends in the tax policy for 2009–2011]. Available at: Link. (In Russ.)
Schumpeter J. Kapitalizm, sotsializm i demokratiya [Capitalism, Socialism and Democracy]. Moscow, Ekonomika Publ., 1995, 540 p.
Erhard L. Blagosostoyanie dlya vsekh [Wohlstand für Alle]. Moscow, Delo Publ., 2001, 352 p.
Emsden E., Intriligator M., McEntire R., Taylor P. Effektivnaya strategiya perekhodnogo perioda: Uroki ekonomicheskoi teorii obnovleniya [An effective strategy of transition: lessons from economic theory of renewal]. Problemy teorii i praktiki upravleniya = Problems of Theory and Practice of Management, 1996, no. 2, pp. 30–36, no. 3, pp. 20–25.
Yurzinova I.L. Upravlenie nalogovym bremenem na urovne sub"ektov khozyaistvovaniya: tseli, printsipy, podkhody [Managing the tax burden at the level of economic entities: goals, principles and approaches]. Nalogovaya politika i praktika = Tax Policy and Practice, 2007, no. 5, pp. 6–9.
Yurzinova I.L. Teoreticheskie aspekty finansovo-ekonomicheskogo obosnovaniya reshenii, prinimaemykh v sfere nalogovoi politiki [Theoretical aspects of financial and economic justification of decisions taken in the sphere of tax policy]. Ekonomika. Nalogi. Pravo = Economics. Taxes. Law, 2008, no. 2, pp. 126–134.
Yakovets Yu.V. Ekonomika Rossii: peremeny i perspektivy [Russia's economy: changes and prospects]. Moscow, RFK Publ., 1997, 227 p.
Yakovets Yu.V. Rossiya: uroki krizisa i vybor puti v budushchee [Russia: lessons of the crisis and choosing the way to the future]. Filosofiya khozyaistva = Philosophy of Economy, 2015, no. 1, pp. 40–43.
Yasin E. Ekonomicheskii rost kak tsel' i kak sredstvo (sovremennaya situatsiya i perspektivy rossiiskoi ekonomiki) [Economic growth as a goal and as a means (the current situation and prospects for the Russian economy)]. Voprosy Economiki, 2001, no. 9, pp. 4–14.
Yasin E., Grigor'ev L., Kuznetsov O., Danilov Yu., Kosygina A. Investitsionnyi klimat v Rossii [The investment climate in Russia]. Obshchestvo i ekonomika = Society and Economics, 2006, no. 5, pp. 3–56.
Andrews N. A Tale of Droid Meets Probe. Financial Times. Available at: Link.
Barro S. State Fiscal Capacity Measures: A Theoretical Critique. In: Measuring Fiscal Capacity. Boston, Oelgeschlager, Gunn&Hain, 1986, pp. 50–86.
Zweig J. What History Tells Us about the Market? The Wall Street Journal. Available at: Link.
