Izvestiya of Saratov University.

Economics. Management. Law

ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)

For citation:

Zhverantseva M. S. Reforming the Tax System in Crisis and Post-crisis Period . Journal Izvestiya of Saratov University. Economics. Management. Law, 2017, vol. 17, iss. 2, pp. 192-196. DOI: 10.18500/1994-2540-2017-17-2-192-196

This is an open access article distributed under the terms of Creative Commons Attribution 4.0 International License (CC-BY 4.0).
Full text PDF(Ru):
(downloads: 0)
Article type: 

Reforming the Tax System in Crisis and Post-crisis Period

Zhverantseva Maria Sergeevna, Stolypin Volga Region Institute of Administration of the Russian Presidential Academy of National Economy and Public Administration

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.

  1. Zhverantseva M. S. Sovershenstvovanie administrirovaniya nalogooblozheniya dokhodov i imuschestva fizicheskikh lits: analiz osnovnykh tendentsiy [Improving the administration of individual income and property taxation: analysis of the main trends]. Upravleniye strategicheskim razvitiyem territoriy [Management of strategic development of territories. Collected papers]. Saratov, 2016, pp. 45–46 (in Russian).
  2. Aleksashenko S. V., Miroshnichenko D. V., Smirnov S. V., Chernyavskiy A. V. Opyt drugikh stran: yest’ chemu pouchit’sya [Experience in other countries: there is a lot to learn]. Ekonomicheskaya politika [Econimic policy], 2011, no. 1, pp. 23–54 (in Russian).