|Generate QR code
Open Access
Subscription Access
Tax support during coronavirus crisis: Whom to help?
https://doi.org/10.32609/0042-8736-2021-5-129-144
Abstract
The paper considers the criteria for choosing the recipients of state support to achieve tax justice in the conditions of the coronavirus crisis. The state of economic and human potential and budget sustainability of the subjects of the Russian Federation before the crisis and the level of development of entrepreneurial activity of the population in the regions are compared. A detailed review of tax support measures for individuals classified as small businesses or self-employed since the onset of the pandemic in Russia and abroad is presented. The paper argues that the criterion of fair selection of recipients of state tax support should correspond to their tax discipline. The results of the study can be used by the authorities in improving tax policy in the subjects of the Russian Federation, aimed at leveling negative effects of the coronavirus crisis.
Keywords
tax justice,
law-abiding taxpayer,
economically active population,
small business,
self-employed citizens,
tax benefits
JEL: G24, H21, H26
About the Authors
M. R. Pinskaya
Financial Research Institute of the Ministry of Finance of the Russian Federation
Russian Federation
Russian Federation
Milyausha R. Pinskaya
Moscow
Yu. A. Steshenko
Financial Research Institute of the Ministry of Finance of the Russian Federation
Russian Federation
Russian Federation
Yuliya A. Steshenko
Moscow
K. N. Tsagan-Mandzhieva
Financial Research Institute of the Ministry of Finance of the Russian Federation
Russian Federation
Russian Federation
Kermen N. Tsagan-Mandzhieva
Moscow
References
1. Gromov V. V., Milogolov N. S. (2019). Simplified taxation system and unified tax on imputed income: Objectives, problems, long-term vision. Research Financial Institute. Financial Journal, No. 2, pp. 9—21. (In Russian). https://doi.org/10.31107/2075-1990-2019-2-9-21
2. Varyash I. Y. (2019). Institutional rent in the Russian economy: Fiscal aspects. Financial Journal, No. 1, pp. 133—135. (In Russian).
3. Kireenko A. P., Orlova E. N. (2014). Manifestations of regional tax policy in the conditions of Russian budget federalism. Region: Economics and Sociology, No. 1, pp. 193—217. (In Russian).
4. Musgrave R. A., Musgrave P. B. (2009). Public finance in theory and practice. Moscow: Biznes Atlas. (In Russian).
5. Pechatkin V. V. (2013). Financial stability and competitiveness of a region: Methodological and applied aspects of assessment. Financial Analytics: Science and Experience, No. 42, pp. 19—27. (In Russian).
6. Pinskaya M. R., Kireenko A. P. (2017). Laboratory experiment in the study of tax evasion: Тhe value and methodology. Taxes and Taxation, No. 7, pp. 56—66. (In Russian).] https://doi.org/10.7256/2454-065X.2017.7.23846
7. Smith A. (2009). An inquiry into the nature and causes of the wealth of nations. Moscow: Eksmo. (In Russian).
8. CSR (2020). Taxes in the eyes of Russians. The study of tax culture of Russian citizens and their attitudes to tax system. Moscow: Center for Strategic Research. (In Russian).
9. Alm J., Torgler B. (2005). Culture difference and tax morale in the United States and in Europe. European Journal of Political Economy, Vol. 21, No. 2, pp. 525—531. https://doi.org/10.1016/j.ejpoleco.2004.08.002
10. Damayantia T. W., Sutrisno Subekti I., Baridwan Z. (2015). Trust and uncertainty orientation: An efforts to create tax compliance in social psychology framework. Procedia — Social and Behavioral Sciences, Vol. 211, pp. 938—944. https://doi.org/10.1016/j.sbspro.2015.11.124
11. Dell’Anno R. (2009). Tax evasion, tax morale and policy maker’s effectiveness. Journal of Socio-Economics, Vol. 38, No. 6, pp. 988—997. https://doi.org/10.1016/j.socec.2009.06.005
12. Falkinger J. (1995). Tax evasion, consumption of public goods and fairness. Journal of Economic Psychology, Vol. 16, No. 1, pp. 63—72. https://doi.org/10.1016/0167-4870(94)00038-C
13. ILO (2020). Social protection responses to the COVID-19 crisis: Country responses in Asia and the Pacific. Geneva: International Labour Organization.
14. OECD (2019). Tax morale: What drives people and businesses to pay tax? Paris: OECD Publishing. https://doi.org/10.1787/f3d8ea10-en
15. Marè M., Motroni A., Porcelli F. (2020). How family ties affect trust, tax morale and underground economy. Journal of Economic Behavior and Organization, Vol. 174, pр. 235—252. https://doi.org/10.1016/j.jebo.2020.02.010
16. Pommerehne W. W., Hart A., Feld L. P. (1997). Steuerhinterziehung und ihre Kontrolle in unterschiedlichen politischen Systemen. Homo Öconomicus, Vol. 14, pp. 469—487.
17. Scholz J. T., Lubell M. (1998). Trust and taxpaying: Тesting the heuristic approach to collective action. American Journal of Political Science, Vol. 42, No. 2, pp. 398—417. https://doi.org/10.2307/2991764
18. Torgler B. (2003a). Tax morale and institutions. CREMA Working Paper Series, No. 2003-09. Basel: Center for Research in Economics, Management and the Arts (CREMA).
19. Torgler B. (2003b). Tax morale, rule-governed behaviour and trust. Constitutional Political Economy, Vol. 14, No. 2, pp. 119—140. https://doi.org/10.1023/A:1023643622283
20. Wenzel M. (2005). Motivation or rationalisation? Causal relations between ethics, norms and tax compliance (Working Paper No. 63). Centre for Tax System Integrity, Research School of Social Sciences, Australian National University.
Supplementary files
Review
For citations:
Pinskaya M.R., Steshenko Yu.A., Tsagan-Mandzhieva K.N. Tax support during coronavirus crisis: Whom to help? Voprosy Ekonomiki. 2021;(5):129-144. (In Russ.) https://doi.org/10.32609/0042-8736-2021-5-129-144
Views:
1059
Email this article 
