The Relationship between the Tax System and the Level of Corruption in Russia
https://doi.org/10.35854/1998-1627-2020-3-291-296
Abstract
The presented study examines the relationship between the tax system and the level of corruption in Russia.
Aim. The study aims to provide a theoretical and methodological substantiation of the relationship and convergence between the tax system and the level of corruption in the Russian economy for the purposes of implementation of Russia’s economic security concept.
Tasks. The authors examine the legislation on taxes and duties of the Russian Federation and the Russian anti-corruption legislation; examine the factors that affect the relationship between the tax system and the level of corruption in Russia and the country’s economic security; identify problems in the mutual influence of the tax system and the level of corruption caused by a low level of legal consciousness and extralegal approaches to the formation of the tax system that disregard theoretical foundations; substantiate recommendations for organizing a system of taxes and duties that would minimize the lobbying of economic and political forces in view of the objective social and public importance of the tax system for the country.
Methods. The methodological basis of this study includes the fundamental provisions of modern economic theory, theory of public administration in taxation, and works on anti-corruption policy. The information basis of the study comprises the regulatory and legal acts of the Russian Federation on taxation and anti-corruption measures, Russian statistics on tax administration, and materials of national programs.
Results. The study substantiates that at the current stage of development of the tax administration system it is possible to determine an objective trend: the Russian tax system has become an objective and substantial prerequisite for active impact of the quasi-legal tax system on the level of corruption, i.e. corrupt practices at the time of the establishment of the corresponding public relations have determined today’s acts of corruption.
Conclusions. There is a close relationship between the tax system and the level of corruption in the country.
About the Authors
E. V. Voskresenskaya
St. Petersburg University of Management Technologies and Economics
Russian Federation
Russian Federation
Elena V. Voskresenskaya – Doctor of Juridical Sciences, Associate Professor, Director of Law Institute
Lermontovskiy Ave 44/A, St. Petersburg, 190103
A. O. Zernov
Peter the Great St. Petersburg Polytechnic University
Russian Federation
Russian Federation
Anton O. Zernov – Student of Higher School of Jurisprudence and Forensic Technical Expertise
19 Politekhnicheskaya Str., St. Petersburg, 194021
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Review
For citations:
Voskresenskaya E.V., Zernov A.O. The Relationship between the Tax System and the Level of Corruption in Russia. Economics and Management. 2020;26(3):291-296. (In Russ.) https://doi.org/10.35854/1998-1627-2020-3-291-296
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