Оробинская И.В., Казьмин А.Г. Оценка влияния налоговой системы на экономку России

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Abstract: The article views economic relations that take place between tax payers and the state in the process of taxation, as well as the influence of Russia’s tax system on the country’s economy at large. The author pays attention to both internal and external factors that influence the formation and transformation of Russia’s tax system. The article reveals the consequences of the crisis developments in the Russian economy, which, in the author’s opinion, lead to a reduction of the taxable base of underlying taxes, which, in its turn, causes a decrease of tax revenues to the state. The author also analyzes the economic factors that influence changes in Russia’s tax system. The methodological basis of the author’s analysis is the fundamental conceptions in the works of Russian and foreign scientists, legislative and regulatory acts of the authorities, federal laws, Decrees of Russia’s President and Russia’s Government, materials of scientific and practical conferences that touch upon the issues of taxation. The author uses the abstract logical, the monographic, the statistical-economical, the economical-mathematical and other methods of economic analysis. The scientific novelty of the article lays in the theoretical and methodical grounding and elaboration of practical recommendations for determining the optimal parameters of the development of economic entities, in respect to the incumbent tax system of Russia. The author determines and characterizes the main factors that influence the increase of the tax burden and stipulate the development of shadow economy. An analysis is given of the current situation and trends of changes in

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