The model of development and implementation of effective tax policy in modern Russia

Abstract

Purpose The purpose of the research is to determine the problems of the algorithm of development and implementation of tax policy that is applied in modern Russia and to develop recommendations for its improvement, as well as to compile a model of development and implementation of effective tax policy in modern Russia. Methodology The authors use the method of problem analysis for determining the algorithm of development of implementation of tax policy that is applied in modern Russia; its stages and drawbacks, which are reasons for non-optimality of the tax system, are determined. Results The authors determine a problem that is related to incompleteness of criteria of evaluation of effectiveness of state tax policy—absence of criterion of influence on the shadow economy—and insufficiency of evaluation of effectiveness, which does not allow determining the signs of reduction of effectiveness of measures of tax policy in the process of their practical implementation and canceling or terminating their application. An alternative is the developed perspective algorithm of development of implementation of effective tax policy, which envisages application of the criterion of influence on the shadow economy during evaluation of effectiveness of tax policy measures and double evaluation of effectiveness of these measures—preliminary and in the process of their practical implementation. Recommendations Based on the determined reason for non-optimality of the modern Russia’s tax system, related to shadow economy, the authors’ model of development of implementation of effective tax policy in modern Russia is developed—it is oriented at the mid-term and allows eliminating this reason, stimulating the optimization of the Russian tax system.