THE MECHANISM OF IMPLEMENTATION OF TAX POLICY IN THE POST-INDUSTRIAL ECONOMY

DOI: 10.36871/ek.up.p.r.2021.07.02.015
UDC 336.02 (075.8)

Authors

R. A. LATYPOV,
Doctor of Economics, Associate Professor, Kazan Cooperative Institute (Branch) Russian University of Cooperation, Kazan, Russia
R. F. BORISOVA,
Graduate Student, Kazan Cooperative Institute (branch) of the Russian University of Cooperation, Kazan, Russia

Abstract

The article considers the role of tax regulation that can ensure the effectiveness of structural changes in the economy and redistribute financial flows to increase efficiency and innovation activity. The mechanism of tax policy should be aimed at creating conditions for the implementation of innovative projects, supporting small and mediumsized businesses, stimulating production, financial and investment activities to accelerate the change of the economic order. During the period of achieving stable growth rates, the theory suggests the active use of restraining measures, which justifies the relevance of the research being conducted.

Keywords

tax system, tax policy, transitional (innovative) economy, tax lever, method.