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Жверанцева М. С. Reforming the Tax System in Crisis and Post-crisis Period . Izv. Saratov Univ. (N. S.), Ser. Economics. Management. Law, 2017, vol. 17, iss. 2, pp. 192-?. DOI:


Reforming the Tax System in Crisis and Post-crisis Period

Introduction. Tax reforms in times of economic recession are of particular importance. Proper and careful use of tax mechanisms can contribute to the improving both the socio-economic and political situation in the country. From this perspective, it becomes urgent to analyze measures and their effects taken by various States in the area of taxation during the crisis and in the postcrisis period. Theoretical analysis. The article describes the main changes in the tax legislation of the Russian Federation for the period from 2009 to 2016 and estimates the effects of the tax reform. It analyzes the experience of Great Britain, Italy and the United States in the implementation of anti-crisis measures to stabilize the economic situation through the use of tax leverage. Results. The result of the analysis carried out in the article was the generalization of the experience of the leading countries in the development and implementation of fiscal policy in crisis and post-crisis period.


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