Оценка применения и возможности повышения результативности антисанкционных налоговых решений в поддержку бизнеса

Abstract

The sanctions restrictions imposed by the United States and other unfriendly countries on the Russian Federation permanently acquired a large-scale character starting in 2014, especially from 2022. The purpose of sanctions is to weaken the state through destructive impact on the country's economy by various illegal means. The subject of the study is the measures taken by the state aimed at adapting the economy to sanctions restrictions, in particular, including tax regulation tools. The objectives of the work are to assess the effectiveness of the anti—sanctions measures taken in terms of tax policy and to determine the directions for their improvement. It is established that as a result of a number of decisions taken under stressful conditions, the result they were aimed at has not been fully achieved, in particular from the regulation of the exchange rate difference as a component of the tax base. Additional opportunities have been identified to support taxpayers in difficult economic conditions through the use of existing instruments in terms of, for example, VAT regulation in cross-border transactions or the use of additional funds to minimize losses caused by sanctions, as well as through the use of methods to solve new tasks to ensure tax revenues to the budgets of the budgetary system without increasing the tax burden on priority production. The measures of tax control over the use of tax breaks to prevent tax evasion in full are determined, conclusions are drawn that, despite the indirect nature of the impact of tax measures on business activity, they are able, together with other financial instruments, not only to support business activity, but also to develop it.