Статья 'Структурирование российского экспорта налоговыми инструментами' - журнал 'Вопросы безопасности' - NotaBene.ru
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Taxation as an instrument of Russian export structuring

Kulemin Sergey Vyacheslavovich

Student at the Ogarev Mordovia State University, Department of Economics

430000, Russia, Saransk, ul. Polezhaeva, 44

werewolf-4@yandex.ru
Min'kov Vladimir Yur'evich

Student at the Ogarev Mordovia State University, Department of Economics

430000, Russia, Saransk, ul. Polezhaeva, 44

minkov.vladimir@mail.ru

DOI:

10.7256/2409-7543.2015.4.17314

Review date:

16-12-2015


Publish date:

23-12-2015


Abstract.

The article considers the problem of the irregular structure of Russian export, describes the possible threats to economic safety and proposes taxation measures, favouring the transformation of the resource-based economy into an innovative and a high-tech one. The subject of the study is the role of taxation instruments in export regulation. The authors consider the range of obstacles in the structuring of Russian export be means of taxation instruments, including the problems of harmonization of tax systems of the Customs Union member-states and the implementation of a tax maneuver by the Russian government. Special attention is paid to the necessity to orient the tax policy of the state to the stimulation of import substitution. The authors analyze and compare the dynamics of particular foreign-trade statistical figures for the period of 2001 – 2015. In the result of the study the authors come to the conclusion about the intensification of the crisis, conditioned by the dependence of the Russian economy on energy resources. The authors substantiate the need for export diversification by means of creation of an effective taxation mechanism which would regulate all the branches of the economy with the aim to develop innovative import substitution as a precondition of a new model of economic development. The novelty of the research lies in the proposals of use of the existing, but requiring modernization, taxation instruments affecting export relations. 

Keywords: export structure, resource model, threats, fiscal instruments, tax incentives, customs duties, importozemeschenie, high-tech production, diversification of the economy, economic security
This article written in Russian. You can find full text of article in Russian here .

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