Abstract
The purpose of this chapter is to study threats and perspectives of current Russian tax system and to develop the taxation strategy that fully corresponds to modern requirements of global crisis management. Apart from general scientific methods of the research, the work uses a specially developed proprietary method of evaluation of tax system effectiveness. The additional tools for analysis of the tax system state include the method of regression and correlation analysis. The authors analyze the role of the tax system in global crisis management, perform evaluation of effectiveness of current Russian approach to provision of tax security and related threats within global crisis management, determine perspectives of improvement of the tax system in Russia, and offer the tax strategy of global crisis management. As a result of the research, the authors come to the conclusion that ineffective tax systems are “black holes” of modern global economy. Shadow economy that is not accounted for by the official statistics very actively develops in them. Modern Russia is peculiar for ineffective tax system that hinders successful conduct of global crisis management. It might be one of the causes for a long period of decline on Russian economy, despite the active efforts for its overcoming.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Arzayeva M, Mustafina A, Sadykhanova D (2015) Modern tax system of the Republic of Kazakhstan. Asian Soc Sci 11(21):285–292. doi:10.5539/ass.v11n21p285
Bánfi T (2015) A fair tax (system) or an ethical taxpayer? Soc Econ 37:107–116. doi:10.1556/204.2015.37.S.7
Bryzhan I, Hryhor’Eva O (2015) Conceptual bases of anti-crisis policy for Ukraine’s environmentally oriented development. Econ Ann 21(5–6):41–44
De Miguel C, Montero M, Bajona C (2015) Intergenerational effects of a green tax reform for a more sustainable social security system. Energy Econ 52:S117–S129. doi:10.1016/j.eneco.2015.08.025
Federal Tax Service of the Russian Federation (2016) Official tax statistics. https://www.nalog.ru/rn64/. Accessed 21 May 2016
Funashima Y (2015) Automatic stabilizers in the Japanese tax system. J Asian Econ 39:86–93. doi:10.1016/j.asieco.2015.06.004
Huete MAS (2013) Anti-crisis tax measures in Spain: a specific analysis of tax amnesty [Medidas tributarias anticrisis de españa. análisis específico de la amnistía fiscal]. Revista de Derecho 26(1):95–117. doi:10.4067/S0718-09502013000100005
Kiselev SV, Shagieva AK (2013) Methodological aspects of assessment of the anti-crisis management institutional system. Middle East J Sci Res 18(3):359–363. doi:10.5829/idosi.mejsr.2013.18.3.12428
Kravets A, Shcherbakov M, Kultsova M, Iijima T (2014) Knowledge-based software engineering. In: 11th Joint conference, JCKBSE 2014, Volgograd, Sept 17–20, 2014. Proceedings (2014) Communications in Computer and Information Science, 466 CCIS, vol 24(1), pp 56–81
Luković S (2016) The impact of globalization on the characteristics of European countries’ tax systems. Econ Ann 60(206):117–139. doi:10.2298/EKA1506117L
Rosstat (2015) Russia in numbers: statistical bulletin. Rosstat, Moscow
Shagieva AH (2013) Assessment of the socioeconomic efficiency of the institutional system of the anti-crisis management. World Appl Sci J 27(3):385–391. doi:10.5829/idosi.wasj.2013.27.03.13645
Skiter N, Semenychev V, Litvinova TN (2015) Model of economic growth in Russia under conditions of integration into the world economy. Appl Econ Int Dev 15(2):63–70
Sobkevych O (2015) Anti-crisis policy directions for innovative industry modernizing and economic security of Ukraine providing. Econ Ann 21(5–6):28–32
Troyanskaya MA (2013) Tax regulation and tools for its implementation. World Sci Discov 11(47):211–217
Troyanskaya MA, Tyurina YG (2013) Evaluation of the tax regulation of certain types of investments. Econ Tax Right 3(1):80–88
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2017 Springer International Publishing AG
About this paper
Cite this paper
Tyurina, Y.G., Troyanskaya, M.A., Volokhina, V.A. (2017). Tax Strategy of Global Crisis Management: Threats and Perspectives. In: Popkova, E. (eds) Overcoming Uncertainty of Institutional Environment as a Tool of Global Crisis Management. Contributions to Economics. Springer, Cham. https://doi.org/10.1007/978-3-319-60696-5_9
Download citation
DOI: https://doi.org/10.1007/978-3-319-60696-5_9
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-60695-8
Online ISBN: 978-3-319-60696-5
eBook Packages: Economics and FinanceEconomics and Finance (R0)