modern development of economic and mathematical analysis methods can reliably assess the predictive model and interpolated dynamic processes and to clarify the concept of tax and fee for the transformation of the economy.It is no coincidence modern econometrics is used as a tool to support or refute some of the theoretical principles.
In the world of economic thought pushed many concepts related to the dynamics of taxes and tax effects, and the addition of clarifying what constitutes the notion of the tax and its truth in the various models of the economy.In keeping with the neoclassical economic theory in the 70th.XX century.He developed the theory of supply.Its supporters - mostly American scientists take effect for the truth Leffera considering tax cuts necessary.Representatives theory suggests they see among the main causes of unpredictable inflation high tax rates and strict deadlines for payment of taxes and fees.
connected in the Russian economy with the rate of price increases of taxes?To answer this question, you can imagine all the direct and then indirect tax collection as a kind of average tax rates, coupled with GDP, using economic and mathematical analysis methods.
In establishing the correlation between these rates and the consumer price index (CPI) was found that the direct impact on inflation have direct taxes between their rates and the dynamics of inflation is almost no delay interval (the highest correlation coefficient falls on month period).At the same time, the average share of indirect taxes from GDP, the economic pressure which usually is passed on to the consumer by the manufacturer, less connected close correlation with inflation.
This situation shows that the dynamics of the rate of direct taxes significant and rapid impact on prices than changes in indirect taxes, and therefore a few changes and the very concept of taxes and fees.However, the closeness of the relationship between them is not high enough.Thus, the increase of taxes, both direct and indirect, is only partially triggers inflation, a significant role to play here continues to rise in price of imported components and other goods required for the national productive segment.
return to the important position of the theory of the relationship between the proposals for savings, investment and economic slowdown.The lack of savings is the main reason seems to disinvestment.Check out this theory suggests possible position on the analysis of the closeness of the relationship between the average rate of direct tax revenues and the level of profitability of sales.Typically, this dependence is very low.The situation is similar to the close connection the share of indirect taxes on the GDP and the level of profitability for a specific period.It is characterized by a negative value ratios observed in the inverse relationship, ie,the larger the size of indirect taxes, the lower the level of profitability.
Such a situation is created where the classical notion of duty and collecting several transformed and the tax burden is automatically passed on to consumers by proportional price inflation as the increased cost of production costs.This may indicate an additional correlation analysis and closeness of the connection between the level of costs per ruble of output and the level of tax revenues to GDP ruble.
In short, the impact of taxes on the efficiency of the national production deserves special attention.Normal should be recognized as a tax system, a concept of tax collection and, where no obstacles arise efficient allocation of resources.
However, an analysis of the current state of the tax practice confirms the following points:
a) leadership role of indirect taxes in the generation of inflation costs, thus suppressing the production;
b) a negligible effect on the rates of direct tax efficiency;
low relationship between the major macroeconomic indicators - tax rates and return on capital, which basically built all known tax model scientists Westerners - allows you to draw conclusions about the specifics of the transition processes in the country and the ineffectiveness of any attempts to directly copy them to the domestic economy.
