Features of inflationary taxation in Russia
https://doi.org/10.24182/2073-9885-2022-15-4-30-34
Abstract
The subject of the study is inflationary taxation, which is presented as an informal form of payment in Russia, which is carried out by itself and fills the budget. The applied research methods are theoretical (analysis, synthesis, analogy, concretization and practical comparisons and observations). The authors come to the conclusion that at the same time there is a loss of real incomes of the population due to inflation, since the money available to the population and business loses its value simultaneously with the increase in prices within the country for goods and services.
About the Authors
N. A. Ivanova
St. Petersburg State University of Aerospace Instrumentation
Russian Federation
Russian Federation
Cand. Sci. (Econ.), Assoc. Prof.
Saint Petersburg
A. V. Gribanov
St. Petersburg State University of Aerospace Instrumentation
Russian Federation
Russian Federation
Cand. Sci. (Econ.), Assoc. Prof.
Saint Petersburg
References
1. Bazyleva N.I. Macroeconomics. – M., 2015. 212 p.
2. Vidyapina V.I. Economic theory. – M.: Infra-M, 2018. 612 p.
3. Viktor T. Regulation of taxes for inflation. Development and drafting of tax legislation. Chapter 13. International Monetary Fund, 2016.
4. Glazyev S. The crisis of the global financial system. – M., 2015. 338 p.
5. Dementiev N.P. Inflationary deformations in taxes and the banking system of Russia. The World of Economics and Management. 2021. No. 2.
6. Gerald A., Carroll R. The impact of income taxes on household incomes. Review of Economics and Statistics. 1999. V. 81, No. 4. Pp. 81–93.
7. Dzhumaev M.H., Ibragimova E.S. Setting up the tax system in modern conditions and its impact on the socio-economic situation. Materials of the All-Russian Scientific and Practical Conference of students, young scientists and postgraduates «Science and Youth». Grozny: Chechen State University, 2018. Pp. 450–454.
8. Inflation expectations and consumer sentiment. – [Electronic resource]: Informational and analytical commentary. The Bank of Russia. 2020. № 10(46). – URL access mode: https://cbr.ru/collection/collection/ file/29379/infl_exp_20-10.pdf (accessed: 07.10.2022).
9. Lizina O.M. Macroeconomic factors of innovative economic growth. Contentus. – M., 2019. 148 p.
10. Medvedeva M.V. Influence of factors on the receipt of taxes to the budget. Materials of the All"Russian conference «XLVI final student scientific conference of Udmurt State University». Izhevsk: Udmurt State University, 2018. pp. 188–190.
11. Orkina T.G. Inflationary tax as a threat to economic security. Contentus, 2018. P. 14.
12. What trends are talking about. Macroeconomics and markets. [Electronic resource]: Bank of Russia. Bulletin of the Department of Research and Forecasting. 2021. No. 2. 45 p. URL access mode: https://cbr.ru/ Collection/Collection/File/32077/bulletin21-02.p (date of application: 08.10.2022).
13. Patoli A.K. et al. The Impact of inflation on taxes in Pakistan: an empirical study of the period 2000–2010. Management and social sciences. 2012. No. 2, Volume 8. pp. 31–41.
14. Safronchuk M.V. Inflation and anti-inflationary policy. – M., 2021. 37 p.
15. Chepyzhova O.K. Features of inflationary processes in Russia in the conditions of the current economic downturn. Innovative aspects of the development of science and technology, 2021. No. 4.
Review
For citations:
Ivanova N.A., Gribanov A.V. Features of inflationary taxation in Russia. Entrepreneur’s Guide. 2022;15(4):30-34. (In Russ.) https://doi.org/10.24182/2073-9885-2022-15-4-30-34
Views:
226
Email this article 