Contradiction of Clusters Taxation in Russia: Taxes as Barriers and Stimuli for Clustering
The purpose of the article is to study the role of taxation in the process of clustering of modern Russian economy. Methodological basis of the research consists of methods of induction, deduction, synthesis, problem and systemic analysis, modeling, and f
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Abstract The purpose of the article is to study the role of taxation in the process of clustering of modern Russian economy. Methodological basis of the research consists of methods of induction, deduction, synthesis, problem and systemic analysis, modeling, and forecasting. The work also uses the method of scenario analysis for determination of the perspectives of development of the process of clustering in Russia depending on the fiscal policy. During the research, the authors determine sense and specifics of taxation of clusters in Russia, analyze tax barriers of development of the process of clustering of modern Russian economy, and study problems and perspectives of tax stimulation of clustering in Russia. As a result of the research, the authors come to the conclusion that taxes play a contradictory role in the process of clustering of economy of modern Russia, being barriers and stimuli for creation and development of clusters at the same time. Based on complex analysis of situation in modern Russia, possible scenarios are offered for clustering of Russian economy, depending of state fiscal policy.
1 Introduction Under the conditions of economic recession, caused by low rates of economic growth, high inflation rate, and high unemployment rate, conditions for entrepreneurial activities in Russia become less favorable. Despite the low level of foreign competition, due to state protectionist measures and limited presence of foreign rivals in the Russian markets, Russian enterprises make a lot of efforts to preserve their market positions and continue functioning due to unfavorable tendencies of demand, related to significant reduction of purchasing capacity of population. Loss of national production is intolerable, as it will lead to strong dependence of Russian economy on import and loss of economic independence of the country. However, under the conditions of raw materials dependence of Russia economy, the state possesses strictly limited set of tools for regulation of national economic system. Die to reduction of oil prices, the Russian government has to reduce
M.A. Troyanskaya, Ph.D. (*) • Y.G. Tyurina, Ph.D. Chair of Finance, Orenburg State University, 13 Pobedy Ave., Orenburg, Russia e-mail: [email protected]; [email protected] © Springer International Publishing AG 2017 E.G. Popkova et al. (eds.), Integration and Clustering for Sustainable Economic Growth, Contributions to Economics, DOI 10.1007/978-3-319-45462-7_1
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M.A. Troyanskaya and Y.G. Tyurina
expenses of the state budget and faces a difficult choice: cutting social programs or continuing pressure on business. It should be noted that both these measures contradict strategic goals of development of Russia and will negatively influence the national economy. On the one hand, realization of social programs is a key function of the state. That’s why reduction of expenses for them contradicts the foundations of social state and will lead to reduction of living standards of the population, as well as strengthen social tension in the country.
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