Abstract
The use of fiscal instruments in the process of anti-crisis regulation means a choice between increasing the level of taxation to ensure budget revenues and its decrease to support the economic activity of businesses. Using the implicit tax rates (ITR) it is shown that since 2009 the levels of taxation of income from capital and consumption were steadily declined as a result of tax measures. The level of small business taxation shrank only because of the inflationary decrease the value of the tax payments. The tax maneuver measures under the falling oil prices led to some growth of the profit tax receipts that does not compensate the total losses of the budget system.
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