THE DYNAMICS OF TAX SYSTEM AND TAX ADMINISTRATION DEVELOPMENT IN THE RUSSIAN FEDERATION

Alexander Pogorletskiy, Nadezhda Bashkirova

Abstract


The main purpose of this article is to investigate the process and summarize
the results of changes in the tax area in Russia with regard to the evolution of the national
tax system and the tax administration reform. To this end, the methods of historical analysis and comparative study are used. Based on these methods, the evolution of the tax
system of the Russian Federation is described from the point of view of the dynamics of
transformation of the tax structure and modification of the tax rates, as well as changes in
the forms and instruments of tax administration. To research and estimate the competitive
ability of Russia in the international financial framework, an evaluation of the contemporary Russian tax system is made in regard to the tax burden level and general fiscal conditions
for doing business. It is demonstrated that the ongoing reform will help Russia become a
more attractive place for doing business. Basic stages in the development of the Russian tax system, along with the main features of taxation, are identified. As a result of an analysis
of the development of tax administration in Russia over the past 25 years, general stages in
reforming and institutionalizing tax administration are summarized. In order to investigate
the capacity and resources of the Russian tax system and tax administration, the results
of implementation of some new services and procedures are evaluated. Mid-term and long-term perspectives for the development of the tax system are outlined, followed by an
overall conclusion.

References


Alexeev M., Konrad R. The Russian Tax System // The Oxford Handbook of the Russian Economy. Ed. by M.Alexeev and Sh.Weber. Oxford University Press, 2013.

Doing Business Reports 2006-2015, World Bank. URL: http://www.doingbusiness.org/reports/global-reports/

Ebrill L., Havrylyshyn O. Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union // IMF Occasional Paper. 1999. No. 182.

Efremova T. Nalogovoe administrirovanie v Rossii: predposylki formirovaniya i osobennosti funkcionirovaniya (Tax administration in Russia: prerequisites of formation and feature of functioning). In Russian // Management and Finance. 2013. No. 5.

Egorova E., Petrov Y. A Comparative Study of Taxation in Foreign Countries and the Reform of the Russian Tax System // Economic Systems. 1997. Vol. 21. No. 4.

Ekonomika perekhodnogo perioda. Ocherki ehkonomicheskoj politiki postkommunisticheskoj Rossii. 1998–2002. (Economics of the transition period. Essays on economic policy in Post-Communist Russia. 1998-2002.) In Russian. Moscow: Delo, 2003.

Entin S. Tax Incidence, Tax Burden, and Tax Shifting: Who Really Pays the Tax? // The Heritage Foundation. Center for Data Analysis Report No. 04-12 on Taxes. November 5, 2004.

Federal Tax Service of Russia. Tax Analytics. 2014 – 2015. URL: http://analytic.nalog.ru/portal/index.ru-RU.htm

Gavrilenkov E. Permanent Crisis in Russia: Selected Problems of Macroeconomic Performance // Restructuring, Stabilizing and Modernizing the New Russia (ed. by P.J.J. Welfens, E. Gavrilenkov). Berlin: Springer, 2000.

Grozovskiy B. Rossiiskie finansy: nazad v 1990-e (Russian Finances: back to 1990s). In Russian // Forbes. July 3, 2014. URL: http://www.forbes.ru/mneniya-column/gosplan/261661-rossiiskie-finansy-nazad-v-1990-e

Izmeneniya v tekhnike vzimaniya naloga na pribyl' i ego dinamika v 1992-1998 godah (Changes in the technique of collection of tax and its dynamics in 1992-1998). 2000. In Russian. URL: http://www.budgetrf.ru/Publications/Analysis/iet/an_iet_250902/an_iet_250902150.htm

Kuznetsov A., Goncharenko L. Welfare State and Taxation in Russia: the Contradictions of the Unified Social Tax // Intereconomics. 2006. Vol. 41. No. 4.

Luong P., Weinthal E. Contra Coersion: Russian Tax Reform, Exogenous Shocks and Negotiated Institutional Change // American Political Science Review. 2004. Vol. 98. No. 1.

Military spending continues to fall in the West but rises everywhere else, says SIPRI. April, 2014. URL: http://www.sipri.org/media/pressreleases/2014/Milex_April_2014

Minehkonomrazvitiya predlagaet ser'ezno sokratit' nalogovuyu nagruzku na biznes (The Ministry of economic development proposes to dramatically reduce the tax burden on business). In Russian. February 16, 2015. URL: http://www.finmarket.ru/news/3946213

Ministry of Finance of the Russian Federation, 2013. Osnovnye napravleniya nalogovoj politiki Rossijskoj Federacii na 2014 god i na planovyj period 2015 i 2016 godov (Main directions of tax policy of the Russian Federation for 2014 and for the planning period 2015 and 2016). In Russian.

Ministry of Finance of the Russian Federation, 2014. Osnovnye napravleniya nalogovoj politiki Rossijskoj Federacii na 2015 god i na planovyj period 2016 i 2017 godov (Main directions of tax policy of the Russian Federation for 2015 and for the planning period 2016 and 2017). In Russian.

Mironova O., Hanafeev F. Nalogovoe administrirovanie (Tax Administration). In Russian. Moscow: Omega-L, 2005.

Nalogovaya sistema za poslednie 10 let: mnenie ehkspertov (Tax system for the last 10 years: expert’s opinion). In Russian // Nalogoved. 2014. No. 1.

Nazarov V.S. Nalogovaya sistema Rossii v 1991–2008 godah. (The Russian Tax System in 1991 – 2008 years). March 9, 2011. In Russian. URL: http://vestnik-evropy.squarespace.com/all-articles/2011/3/9/19912008.html

Nekipelov D. A Two-Dimensional Criterion for Tax policy Evaluation. A Primer from the Reform of Personal Income Taxation in Russia. April, 2004. URL: http://128.118.178.162/eps/pe/papers/0405/0405008.pdf

Panskov V.G. Pokazatel’ nalogovogo bremeny (The indicator of the tax burden). In Russian // Tax Policy and Practice. 2012. No. 3.

Pogorletskiy A., Soellner F. The Russian Tax Reform // Intereconomics. 2002. Vol. 37. No. 3.

Pogorletskiy A., Soellner F. The Russian Tax System and Its International Competitiveness // Intereconomics. 2008. Vol. 43. No. 5.

Popova T., Tekoniemi M. Challenges to Reforming Russia’s Tax System // Review of Economics in Transition. 1998. No. 1.

Problemy nalogooblozheniya v 1990-e gg (Problems of taxation in the 1990's). In Russian. [S.a.]. URL: URL: http://zos.ru/nalogbuild.net.ru/www/3.html

Report of the Vise-President of the Audit Chamber to the State Duma. September 18, 2013. URL: www.itar-tass.com/c1/880922.html

Revenue Statistics 2014. OECD Report, 2014. URL: http://www.oecd-ilibrary.org/taxation/revenue-statistics-2014_rev_stats-2014-en-fr

Tax Burden in Russia. Material of the Xth All-Russian Tax Forum “Tax Maneuver 2014: View from Business and Government”. URL: www.tpp-inform.ru/analytic_journal/5128/html

Tax Code of the Russian Federation.

The Best and Worst of 2001// The Time. December 31, 2001 / January 7, 2002.

Trading Economics. Russia: Economic Indicators. 2001 – 2015. URL: http://www.tradingeconomics.com/russia/indicators

V Gosdume rassmotreli popravki v "antikrizisnyj" byudzhet: predpolagaemye dohody padayut na 2,5 trln rublej (In the State Duma considered the amendments to the "anti-crisis" budget: projected revenues fall by 2.5 trillion rubles). April 7, 2015. In Russian. URL: http://www.nakanune.ru/news/2015/4/7/22394877/

Voennyj byudzhet (Military Budget). February 5, 2015. In Russian. URL: http://magazines.russ.ru/oz/2002/8/2002_08_18.html

World Economic Outlook Update: Global Growth Revised Down, Despite Cheaper Oil, Faster U.S. Growth. IMF Survey. January 20, 2015. URL: http://www.imf.org/external/pubs/ft/survey/so/2015/NEW012015A.htm

Yurgens I. The West vs. Russia: The Unintended Consequences of Targeted Sanctions // The National Interest. 2014. October 8. URL: http://nationalinterest.org/feature/the-west-vs-russia-the-unintended-consequences-targeted-11427




DOI: http://dx.doi.org/10.15826/jtr.2015.1.1267

Copyright (c) 2015 Alexander Pogorletskiy, Nadezhda Bashkirova