Subject The article examines the main shortcomings of the Russian tax system and prerequisites of the tax reform at the present stage, and analyzes the RF government's tax initiatives. Objectives The article aims to find ways of reforming the tax system into an effective one, stimulating economic growth and ensuring the revenue growth of the budget system, and maximum involvement of business entities in the legal field. Methods For the study, we used the general scientific approaches and methods. Results The article introduces a concept of reforming basic taxes, supplementing the tax system with missing links and proposes a set of measures to reform the tax system. Conclusions The article says it is necessary to conduct a systemic tax reform aimed at bringing the tax system into line with the fundamental principles of taxation, creating a coherent, logically verified tax system, improving tax administration and interbudget relations regulation.
Keywords: tax reform, general taxation system, special tax regime, value added tax, tax regime harmonization
Sinel'nikov S., Zolotareva A., Shkrebela E. et al. Problemy nalogovoi sistemy Rossii: teoriya, opyt, reforma: monografiya [Issues of the Russian fiscal system: theory, experience, reform: a monograph]. Moscow, Gaidar Institute Press Publ., 2000, 1106 p.
Kazakova M., Knobel' A., Sokolov I. Kachestvo administrirovaniya NDS v stranakh OESR i Rossii. Reformirovanie rossiiskoi sistemy vzimaniya naloga [Quality of VAT administration in OECD countries and Russia. Reform of the Russian system of tax collection]. Moscow, Gaidar Institute Press Publ., 2010, 128 p. URL: Link
Gorskii I.V. [Russian tax policy at the beginning of the 21st century]. Nalogovyi vestnik, 2007, no. 7, pp. 9–13. (In Russ.)
Nikitin S.M., Glazova E.S. [Taxation in developed countries]. Finansovyi menedzhment = Financial Management, 2007, no. 4, pp. 82–92. (In Russ.)
Davletshin T.G. [VAT neutrality and harmonization of tax treatment]. Nalogovyi vestnik, 2015, no. 10, pp. 64–67. (In Russ.)
Shelkunov A.D. [VAT neutrality principle and judicial practice approaches]. Zakon, 2014, no. 4, pp. 159–164. (In Russ.)
Demin A.V. [The certainty of taxation as a fundamental principle of the tax law]. Voprosy pravovedeniya = Issues of Jurisprudence, 2012, no. 1, pp. 158–173. (In Russ.)
Pogorletskii A.I. [Tendencies in the individual income taxation in contemporary world: questions of theory and practice]. Vestnik Sankt-Peterburgskogo Universiteta. Ekonomka = St. Petersburg University Journal of Economic Studies, 2014, no. 1, pp. 105–122. URL: Link (In Russ.)
Tufetulov A., Davletshin T., Salmina S. [Analysis of special regime impacts on financial results of small business]. Nalogovyi vestnik, 2014, no. 10, pp. 44–50. (In Russ.)
Aminev S.Kh. [Individuals income taxation in the world practice]. Nalogovaya politika i praktika, 2003, no. 7. (In Russ.)
Goryunov E.L., Kotlikoff L., Sinel'nikov-Murylev S.G. [Fiscal Gap: An Estimate for Russia]. Voprosy Ekonomiki, 2015, no. 7, pp. 5–25. (In Russ.)
Gurvich E.T., Suslina A.L. [Tax collection trends in Russia: macroeconomic approach]. Finansovyi zhurnal = Financial Journal, 2015, no. 4, pp. 22–33. URL: Link (In Russ.)
Garaev I.G. [Transition to profit tax administration on the consolidated group as the new direction of a tax policy of the State]. Finansovoe pravo = Financial Law, 2013, no. 2, pp. 29–32. (In Russ.)
Smith A. Issledovaniya o prirode i prichinakh bogatstva narodov [An Inquiry into the Nature and Causes of the Wealth of Nations]. Moscow, Eksmo Publ., 2017, 1056 p. URL: Link
Engel E. Das Rechnungsbuch der Hausfrau und seine Bedeutung im Wirtschaftsleben der Nation. Volkswirtschaftliche Zeitfragen, 1882, 48 p.
Wagner A. Lehrbuch der Politischen Oekonomie. Bd. I. Allgemeine oder Theoretische Volkswirthschaftslehre. Th. I. Grundlegung. 2. Ausg., Leipzig und Heidelberg, 1879.
Keynes J.M. Obshchaya teoriya zanyatosti, protsenta i deneg [The General Theory of Employment, Interest and Money]. Moscow, Gelios ARV Publ., 2012, 204 p. URL: Link