Налоговые системы и экономический рост в Китае и Индии

Abstract

The subject of the study is the main directions of economic growth in China and India, whose economies have been rapidly developing over the past few years under the influence of the use of tax instruments that indirectly contribute to such progress. The objectives of the work are to identify, through the prism of taxation, the drivers of economic growth in China and India and to establish tax instruments that contribute to this progress and vectors of their impact. It has been demonstrated that the tax systems of China and India are specifically set up to stimulate the support of industrial policy, the expansion of production capital, the development of the sphere of servants and trade and the volume of their exports, consumer demand. High-tech industries, the financial sector, strategic infrastructure projects, digital technologies, and spatial development of countries are stimulated through tax instruments. It is concluded that the main tax instruments in rapidly growing economies are the gradual transfer of the tax burden to consumption, the provision of benefits to investors, the establishment of reduced tax rates, the presence of "internal offshore", the application of international tax treaties, the absence of excessive tax control. Direct taxes on the income of foreign companies from "digital" services and products are appropriate to equalize the competitive conditions of resident companies.