FISCAL AUTOMATIC STABILIZERS AS NON-DISCRETIONARY FISCAL TOOLS
TO REGULATE THE NATION'S ECONOMIC SYSTEM 

Anufrieva Elena Mikhaylovna, candidate of economical sciences, associate professor, sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: anyfrieva27@mail.ru
Tarasov Mikhail Yur'evich, student, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: michatarasov@rambler.ru
Nyazirova Yuliya Zhavitovna, student, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: nyazirova@inbox.ru 

338.2 

Background. Problems of application of fiscal built-in stabilizers has recently attracted more and more attention of the scientific community. The transformation of the tax system in the Russian Federation is extremely contradictory: on the one hand, a number of positive results have been achieved (the main formal institutions of the market economy have been formed, a stable trend in taxation has been formed), on the other hand, the ongoing tax reforms, which initially had a fiscal orientation, have led to an increase in the tax burden in the national economy. The aim of this work is to assess the impact of fiscal stabilizers on the Russian economy.
Methods. In the process of studying the impact of non-discretionary financial instruments the methods of logical and statistical analysis were used.
Results. The main fiscal built-in stabilizers, the mechanism of their action in the national economy are considered. The conditions and the main features of the introduction of the progressive scale of taxation and the budget rule in the fiscal system are analyzed, their
advantages and disadvantages are shown.
Conclusions. As a result of the evaluation of the effectiveness of the fiscal built-in stabilizers was calculated and analyzed the coefficient of energy income in the Russian economy over the past ten years. The conclusion is made about the competent fiscal policy pursued by the state. 

automatic stabilizers, progressive taxation, budget rule, revenue buoyancy