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Issue ? 27. June 2011Taxation in Russian Federation and the Anti-crisis Measures in Fiscal ManagementAnna V. KashirovaPh.D., associate professor, School of Public Administration, Lomonosov Moscow State University. The article examines the process of forming a modern tax system in the Russian Federation, as well as its development from the early 1990s to present day. The author has identified two main trends in the construction of tax policy in Russia during this period. The first trend (from the end of the twentieth century to 2008) is characterized by the desire to reduce the tax burden on the Russian economy. The second trend- a turn to the policy of raising taxes associated with the growth of state budget expenditures during the global financial and economic crisis of 2008-2009 and the need for fiscal stimulus in Russia.
Taxes, tax system, tax policy, crisis management. Comments:
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