Article 1418
Title of the article |
FISCAL AUTOMATIC STABILIZERS AS NON-DISCRETIONARY FISCAL TOOLS |
Authors |
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 |
Index UDK |
338.2 |
Abstract |
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. |
Key words |
automatic stabilizers, progressive taxation, budget rule, revenue buoyancy |
![]() |
Download PDF |
Дата обновления: 01.03.2019 09:13