The сonsequences of implementing tax instruments for the Russian economy during the pandemic
by Irina V. Gashenko; Irina V. Orobinskaya; Yulia S. Zima; Yulia A. Kruchanova
International Journal of Trade and Global Markets (IJTGM), Vol. 18, No. 2/3, 2023

Abstract: This paper seeks the goal of studying the international experience and the consequences of implementing tax instruments during the COVID-19 pandemic in 2020 and developing recommendations for optimisation of the national tax policy in Russia in 2021 and post-pandemic period. The originality of this paper consists in systemic consideration of tax instruments and thorough study of the consequences of their application for the state, business, and society. This allows for the full-scale evaluation of the consequences of implementing tax policy during the pandemic and offering complex recommendations for its optimisation. The novelty of this paper consists in consideration of special conditions of the COVID-19 pandemic and the specifics of the effect of the traditional tax instruments in non-standard conditions. The set of proposed recommendations for the optimisation of the consequences of implementing tax instruments for the Russian economy during a pandemic will reduce the rate of economic growth by 23.27%.

Online publication date: Tue, 19-Dec-2023

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