The Impact of Tax Policy on Sustainable Development of Economy
https://doi.org/10.21686/2413-2829-2023-3-113-120
Abstract
The author considers tax policy as one of the most important mechanisms of sustainable development of economy. The article analyzes positive and adverse aspects of introducing new federal laws to support business and measures of its backing adopted in 2022. The key current challenges for tax policy were identified, such as growth in tax burden on the real sector of economy; a considerable share of shadow sector; insufficient level of tax administrating development. On this foundation the author put forward suggestions aiming at tax policy upgrading with due regard to overseas experience, which can rise efficiency of enterprises of small and medium business, cut their excessive tax burden, which could increase their profit and the number of enterprises and in the future have a positive influence on sustainable development of Russian economy.
About the Author
N. A. Arushanova
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Nina A. Arushanova Post-Graduate Student of the Department for Finance of Sustainable Development
36 Stremyanny Lane, Moscow, 117997
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Review
For citations:
Arushanova N.A. The Impact of Tax Policy on Sustainable Development of Economy. Vestnik of the Plekhanov Russian University of Economics. 2023;(3):113-120. (In Russ.) https://doi.org/10.21686/2413-2829-2023-3-113-120
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