The Influence of Geopolitical Factors on the Tax Policy of Russia at the Contemporary Stage of Development
The problems analyzed in the article are new to the domestic financial and tax research due to their emergent character. The article considers the influence of geopolitical factors on the tax policy of the Russian Federation and marks the most visible implemented or prospective changes in the Russia...
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| Format: | Article |
| Language: | Russian |
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Volgograd State University
2014-12-01
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| Series: | Vestnik Volgogradskogo Gosudarstvennogo Universiteta. Seriâ 3, Èkonomika,Èkologiâ |
| Subjects: | |
| Online Access: | http://ges.jvolsu.com/index.php/en/component/attachments/download/785 |
| _version_ | 1818298921315729408 |
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| author | Pogorletskiy Aleksandr Igorevich |
| author_facet | Pogorletskiy Aleksandr Igorevich |
| author_sort | Pogorletskiy Aleksandr Igorevich |
| collection | DOAJ |
| description | The problems analyzed in the article are new to the domestic financial and tax research due to their emergent character. The article considers the influence of geopolitical factors on the tax policy of the Russian Federation and marks the most visible implemented or prospective changes in the Russian tax system under the influence of the facts and circumstances related to the geopolitical component of modern development. The focus is made on the three factors of geopolitical nature, the influence of which on public finances and taxes of Russia has already been or may be the most noticeable in the future. These factors include the growth of military spending on the backdrop of escalating tensions in the political relations between Russia and Western countries; the exchange of trade and economic sanctions between Russia and Western countries; the pursuit of
enhanced tax sovereignty of the regions in the framework of the current centralized model of fiscal federalism. The possible consequences of the policy of sanctions imposed as the result of the new round of geopolitical confrontation between Russia and Western countries are analyzed. Among these consequences we should name the use of tax incentives to compensate the losses of exporters; the use of tax regulators at the financial market; the search for new sources of tax revenues for regional budgets; anti-offshore policy in relation to the Russian tax residents; the limitation of the benefits of using the consolidated groups of taxpayers; the possibility of creating a special (free) economic zone in Crimea with the regime of preferential taxation. It is proved that the manifestation of geopolitics requires the serious understanding of its consequences in all spheres, including the system of public finances and taxes. |
| first_indexed | 2024-12-13T04:43:00Z |
| format | Article |
| id | doaj.art-86c7d93896c844eb8a5dbe179daa30ab |
| institution | Directory Open Access Journal |
| issn | 1998-992X 2408-9478 |
| language | Russian |
| last_indexed | 2024-12-13T04:43:00Z |
| publishDate | 2014-12-01 |
| publisher | Volgograd State University |
| record_format | Article |
| series | Vestnik Volgogradskogo Gosudarstvennogo Universiteta. Seriâ 3, Èkonomika,Èkologiâ |
| spelling | doaj.art-86c7d93896c844eb8a5dbe179daa30ab2022-12-21T23:59:15ZrusVolgograd State UniversityVestnik Volgogradskogo Gosudarstvennogo Universiteta. Seriâ 3, Èkonomika,Èkologiâ1998-992X2408-94782014-12-01611412310.15688/jvolsu3.2014.6.12The Influence of Geopolitical Factors on the Tax Policy of Russia at the Contemporary Stage of DevelopmentPogorletskiy Aleksandr Igorevich0Saint Petersburg State UniversityThe problems analyzed in the article are new to the domestic financial and tax research due to their emergent character. The article considers the influence of geopolitical factors on the tax policy of the Russian Federation and marks the most visible implemented or prospective changes in the Russian tax system under the influence of the facts and circumstances related to the geopolitical component of modern development. The focus is made on the three factors of geopolitical nature, the influence of which on public finances and taxes of Russia has already been or may be the most noticeable in the future. These factors include the growth of military spending on the backdrop of escalating tensions in the political relations between Russia and Western countries; the exchange of trade and economic sanctions between Russia and Western countries; the pursuit of enhanced tax sovereignty of the regions in the framework of the current centralized model of fiscal federalism. The possible consequences of the policy of sanctions imposed as the result of the new round of geopolitical confrontation between Russia and Western countries are analyzed. Among these consequences we should name the use of tax incentives to compensate the losses of exporters; the use of tax regulators at the financial market; the search for new sources of tax revenues for regional budgets; anti-offshore policy in relation to the Russian tax residents; the limitation of the benefits of using the consolidated groups of taxpayers; the possibility of creating a special (free) economic zone in Crimea with the regime of preferential taxation. It is proved that the manifestation of geopolitics requires the serious understanding of its consequences in all spheres, including the system of public finances and taxes.http://ges.jvolsu.com/index.php/en/component/attachments/download/785geopoliticsRussian tax policyRussian tax systemmilitary expenditurestrade and economic sanctionsfiscal federalism |
| spellingShingle | Pogorletskiy Aleksandr Igorevich The Influence of Geopolitical Factors on the Tax Policy of Russia at the Contemporary Stage of Development Vestnik Volgogradskogo Gosudarstvennogo Universiteta. Seriâ 3, Èkonomika,Èkologiâ geopolitics Russian tax policy Russian tax system military expenditures trade and economic sanctions fiscal federalism |
| title | The Influence of Geopolitical Factors on the Tax Policy of Russia at the Contemporary Stage of Development |
| title_full | The Influence of Geopolitical Factors on the Tax Policy of Russia at the Contemporary Stage of Development |
| title_fullStr | The Influence of Geopolitical Factors on the Tax Policy of Russia at the Contemporary Stage of Development |
| title_full_unstemmed | The Influence of Geopolitical Factors on the Tax Policy of Russia at the Contemporary Stage of Development |
| title_short | The Influence of Geopolitical Factors on the Tax Policy of Russia at the Contemporary Stage of Development |
| title_sort | influence of geopolitical factors on the tax policy of russia at the contemporary stage of development |
| topic | geopolitics Russian tax policy Russian tax system military expenditures trade and economic sanctions fiscal federalism |
| url | http://ges.jvolsu.com/index.php/en/component/attachments/download/785 |
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