Authors: V.V. Guzyr’

Title of the article: Methodology of tax and investment regulation of the economy

Year: 2021, Issue: 2, Pages: 34-43

Branch of knowledge: 08.00.01 Economic Theory

Index UDK: 336.22

DOI: 10.26730/2587-5574-2021-2-34-43

Abstract: In the context of the growing volatility of macroeconomic indicators in the Russian economy, including investments that determine the prospects for expanded repro-duction, the search for effective tools to stimulate long-term investment is of par-ticular relevance. Taxes are a significant instrument for regulating business activity, which has been continuously developing over the centuries. At the same time, the system of state regulation of the Russian economy is dominated by the fiscal bias of taxation, which dominated in the most developed countries of Europe and North America until the 1930s. Against the background of the generally recognized low efficiency of public investment in the reformed Russian economy, taxes can become one of the most effective tools for attracting investment. At the same time, Russian legislation provides for certain incentives for investors, but there is no single policy of fiscal stimulation of capital investments. Therefore, a scientific analysis of tax and investment regulation of investments is needed, which should be based on a modern methodology.

Key words: tax regulation investment reproduc-tion economic policy Keynesianism built-in stabilizers

Receiving date: 18.05.2021

Publication date: 18.08.2021

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