Tax Strategy of Global Crisis Management: Threats and Perspectives

Abstract

The purpose of this chapter is to study threats and perspectives of current Russian tax system and to develop the taxation strategy that fully corresponds to modern requirements of global crisis management. Apart from general scientific methods of the research, the work uses a specially developed proprietary method of evaluation of tax system effectiveness. The additional tools for analysis of the tax system state include the method of regression and correlation analysis. The authors analyze the role of the tax system in global crisis management, perform evaluation of effectiveness of current Russian approach to provision of tax security and related threats within global crisis management, determine perspectives of improvement of the tax system in Russia, and offer the tax strategy of global crisis management. As a result of the research, the authors come to the conclusion that ineffective tax systems are “black holes” of modern global economy. Shadow economy that is not accounted for by the official statistics very actively develops in them. Modern Russia is peculiar for ineffective tax system that hinders successful conduct of global crisis management. It might be one of the causes for a long period of decline on Russian economy, despite the active efforts for its overcoming.