voprecotestВопросы экономикиVoprosy Ekonomiki0042-8736Voprosy Ekonomiki, NP10.32609/0042-8736-2026-7-149-160voprecotest-6242Research ArticleРАЗМЫШЛЕНИЯ НАД КНИГОЙREFLECTIONS ON THE BOOKВведение в экономическую теорию налогообложения (О книге Б. Саланье «Экономика налогообложения»)An introduction to the economic theory of taxation (On the book by Bernard Salanié “The economics of taxation”)https://orcid.org/0000-0002-9101-236XРанневаН. А.RannevaN. A.

Раннева Нонна Александровна, к. э. н., с. н. с. отдела экономической теории

Москва 

Nonna A. Ranneva 

Moscow 

nranneva@yandex.ruНациональный исследовательский институт мировой экономики и международных отношений имени Е. М. Примакова РАНРоссияPrimakov National Research Institute of World Economy and International Relations, Russian Academy of SciencesRussian Federation20260807202607149160Copyright © Voprosy Ekonomiki, NP, 20262026Voprosy Ekonomiki, NPVoprosy Ekonomiki, NPhttps://www.vopreco.ru/jour/about/submissions#copyrightNoticehttps://www.vopreco.ru/jour/article/view/6242

Рассматривается публикация на русском языке книги Б. Саланье «Экономика налогообложения». Фундаментальная теория налогообложения представлена в ней в краткой и доступной форме, но не в ущерб строгости изложения. Большое внимание уделено теории оптимального налогообложения — ее основным моделям и результатам. Показаны эволюция теоретических взглядов на налоги, а также связь между теориями, эмпирическими исследованиями и современными дебатами о надлежащей налоговой политике. Детально рассмотрены некоторые дискуссионные вопросы: методы поддержки населения с низкими доходами и использование налогов для борьбы с глобальным потеплением. Представляет интерес краткий обзор истории налогообложения в разных странах.

The article is devoted to the publication in Russian of the book by Bernard Salanié “The economics of taxation”. The fundamental theory of taxation is presented in the short and accessible form, while presentation remains quite rigorous. The main attention is paid to the theory of optimal taxation — its basic models and results. The book shows the evolution of the theory of taxation as well as a linkage between the theory, empirical results and the contemporary debates on appropriate taxation policy. The book covers in more detail some current issues: low-income support programs and environmental taxation. The short survey of the history of taxation in different countries can also be useful for the readers.

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