I.R. Kurnysheva
Doctor of Economic Sciences, Head of Sector of the Institute of Economics of the Russian Academy of Sciences
INTERRELATIONS OF STRUCTURAL CHANGES AND TAXES (METHODOLOGICAL ASPECTS)
Article purpose is to promote implementation of the decree of the Russian President V. Putin formulated in the Message to Federal Assembly of the Russian Federation on March 1, 2018 that «For further change of structure of national economy it is necessary to involve growth sources at essentially other level». The relevance is defined by the fact that the course towards overcoming export and raw dependence of the country on the basis of technological updating is chosen among the most important priorities of development to a long-term outlook. Implementation of such large-scale strategic project demands coordination of concepts, the purposes and mechanisms of many industry and functional programs promoting structural transformations within uniform model of its formation. Today statement and the solution of a problem of structural and technological modernization of the Russian economy are deprived of the strong methodological and information base in coordination interacting with other necessary resources. The question of sources and scales of necessary financial resources for modernization and innovative development also still remains debatable. The scientific and practical importance consists in justification of relevance of use of system of the tables «expenses release» in practice of the developed directive decisions in the sphere of the taxation. The reliability of the achieved results is confirmed by analytical calculations that tax policy – one of the tools which are really promoting formation of new structural proportions and growth of financial resources of national economy. The conducted research has allowed to reveal new tendencies and structural proportions in the Russian economy.
Keywords: structure, method, methodology, tables «expenses-output», taxes.
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