THE IMPACT OF TAXES ON COMPETITIVENESS IN THE MODERN RUSSIAN ECONOMY

Andrey E. Kalsin

doi:10.52957/27821927_2022_1_14

Authors

Andrey E. Kalsin Yaroslavl State University P.G. Demidov

DOI:

https://doi.org/10.52957/27821927_2022_1_14

Keywords:

taxes, competitiveness, tax system, economic relations, tax policy, tax mechanism

Abstract

The article discusses the relationship between taxes and the competitiveness of organizations through the redistribution of national income within the fiscal function of taxes and the stimulation of production through the economic function. One of the most effective forms of managing the modern economy, including one that affects the competitiveness of economic agents, is state tax regulation. Taxes, participating in the process of redistribution of new value, are part of a single process of reproduction, a specific form of production relations. Tax regulation covers the economic life of the country, the structure of production, capital accumulation, personal consumption, and the very competitiveness of economic agents, since tax measures are the most universal tool for influencing the superstructure on basic relations. Along with a purely financial function - providing state revenues - the tax mechanism contains huge opportunities for economic impact on the competitiveness of economic agents.

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THE IMPACT OF TAXES ON COMPETITIVENESS IN THE MODERN RUSSIAN ECONOMY

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