The Methodological Approach to Strengthening the Role of Tax Instruments in Crisis and Post-Crisis Conditions

Abstract

The article demonstrates insufficient use of the taxation tools in the anti-crisis and post-crisis measures complex which is being developed now. The conclusion is made that it is perspective for the national governments to deploy these tools as in current situation taxation seems to be practically the only tool with a national not global character. It is justified that taxes themselves may serve as an effective regulator of social-economic development and may realize anti-cyclic function. Three original concepts are formulated regarding the anti-crisis opportunities of taxation which will be useful for the practical search of the most suitable subject for anti-crisis regulation. The article substantiates the necessity to alter the direction of the Russian taxation policy for economic recovery which should be aimed at significant lessening of tax burden to innovative sector by means of decreasing tax rates with the highest anti-crisis potential, by increasing stimulating opportunities of the correcting taxes and by increasing differentiation of taxation. Particular suggestions on the adjustment of the modern Russian taxation policy are examined in the article.