Changing Priorities in the Distribution of the Tax Burden as a Condition for Ensuring the Transition to Advanced Development

The subjects of the study are the tax burden on the economy and its impact on ensuring economic growth. The purpose of the work is to identify opportunities for the Russian business community to find its own financial resources for the transition to advanced development. It is established that despite the presence in the economy of relatively free funds invested in financial assets, only a small part of them is used to achieve innovative and investment goals to ensure the transition to advanced development. It is revealed that the main part of these funds is not long money and is at the disposal of organizations that do not determine the state of scientific and technological progress in the country. It is proved that the factor preventing organizations belonging to the most progressive branches of production from providing the state with a transition to advanced development is an increased tax burden on entrepreneurial activity. It is proved that the real tax burden of the Russian business community exceeds by an order of magnitude not only the average for the OECD countries, but also for each country that is a member of this organization. Conclusions are drawn that in order to conduct an effective tax policy that contributes to an increase in the pace of economic development, it is necessary to take into account the limits of the tax burden not for the economy as a whole, but separately for business and the population, since the indicator of the share of GDP redistributed through the tax system does not reflect the real situation in this area, since in conditions of insignificant participation of the population in the least affluent part of the country’s population bears the brunt of the tax burden in the formation of state revenues. Possible directions of practical solution of the problem of effective distribution of the tax burden to accelerate the development of the Russian economy are formulated.

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