voprecotestВопросы экономикиVoprosy Ekonomiki0042-8736Voprosy Ekonomiki, NP10.32609/0042-8736-2024-8-50-67voprecotest-4552Research ArticleЭКОНОМИКА ОБЩЕСТВЕННОГО СЕКТОРАPUBLIC ECONOMICSПониженная ставка НДС в России: отменять нельзя применятьLower VAT rate in Russia: Abrogate or applyhttps://orcid.org/0000-0003-2559-8697ЛеоновЕ. А.LeonovE. A.

Леонов Елисей Александрович - н. с. Института Гайдара; с. н. с. лаборатории исследований бюджетной политики Института прикладных экономических исследований (ИПЭИ) РАНХиГС.

Москва

ResearcherID V-7060-2018

Elisey A. Leonov.

Moscow

elishaleonov@gmail.comhttps://orcid.org/0000-0003-3962-7428БелевС. Г.BelevS. G.

Белев Сергей Геннадьевич - к. э. н., доцент кафедры прикладной институциональной экономики экономического факультета МГУ; с. н. с. лаборатории исследований бюджетной политики ИПЭИ РАНХиГС.

Москва

Sergey G. Belev.

Moscow

belev@ranepa.ruИнститут экономической политики имени Е.Т. Гайдара; Российская академия народного хозяйства и государственной службы при Президенте РФРоссияGaidar Institute for Economic Policy; Russian Presidential Academy of National Economy and Public AdministrationRussian FederationРоссийская академия народного хозяйства и государственной службы при Президенте РФ; МГУ имени М.В. ЛомоносоваРоссияRussian Presidential Academy of National Economy and Public Administration; Lomonosov Moscow State UniversityRussian Federation202408082024085067Copyright © Voprosy Ekonomiki, NP, 20242024Voprosy Ekonomiki, NPVoprosy Ekonomiki, NPhttps://www.vopreco.ru/jour/about/submissions#copyrightNoticehttps://www.vopreco.ru/jour/article/view/4552

Проанализирован характер НДС в России в контексте проблемы неравенства на основании данных РМЭЗ и Росстата. Полученные оценки эластичности НДС-нагрузки по доходам, а также коэффициенты Каквани и Масгрейва показывают, что характер НДС в России в целом более благоприятный, чем в странах ОЭСР. По отношению к доходам НДС в России слабо регрессивный, по отношению к расходам его нельзя признать регрессивным. Проведенный анализ показал, что льготная ставка НДС играет заметную выравнивающую роль. Впервые на микроданных по России оцениваются последствия замены льготной ставки прямой адресной субсидией. Результаты показывают, что такая реформа не решает проблему неравенства, поскольку сравнительно небольшой выигрыш самых бедных домохозяйств обеспечивается за счет небогатых домохозяйств из второго—четвертого децилей, а не за счет наиболее обеспеченных.

The article is devoted to a multilateral analysis of the VAT in Russia in the context of the problem of inequality based on RLMS and Rosstat data. The obtained estimates of elasticities of the VAT burden on the income, as well as the Kakwani and Musgrave indexes, show that the nature of VAT in Russia is generally more favorable than in OECD countries. In relation to income VAT is slightly regressive, but in relation to expenditures VAT cannot be recognized as regressive. The counterfactual analysis has shown that the lower 10% rate is a socially important element of the VAT and plays a noticeable leveling role. For the first time, microdata for Russia are used to assess the consequences of replacing the lower VAT rate with a direct targeted subsidy in the form of an additional child allowance. The results show that such a reform doesn’t solve the problem of inequality, since the poorest households get their little benefit not from the wealthiest, but rather from poor households of the 2nd—4th deciles.

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The authors declare that there are no conflicts of interest present.