Issue №2, 2020

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Analysis and assessment of the state of the modern tax system of the Republic of Belarus

 

DOI: 10.34130/2070-4992-2020-2-133-142

Full article 

Shevtsova V. V. – Assistant of the Department of Finance, Belarusian state University of Economics, Minsk, Republic of Belarus, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Gerasenko V. P. – Doctor of Economics, Professor of the Department of Finance, Belarusian state University of Economics, Minsk, Republic of Belarus, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The purpose of this article is to assess the current state and development trends of the modern tax system of the Republic of Belarus. To achieve this goal, the process of generating tax revenues of the consolidated budget of the Republic of Belarus is analyzed, the tax legislation of the Republic of Belarus is critically revised, and measures taken in recent years to improve tax administration are evaluated. The authors of the study draw conclusions about the basic development trends of the modern tax system of the Republic of Belarus and formulate proposals aimed at further progressive rationalization of the tax system of the Republic of Belarus. The authors of the study state the key trends in the development of the modern tax system of the Republic of Belarus: reduction of the tax burden on the economy and organizations, rationalization of tax benefits and their concentration in the plane of stimulating key areas of socioeconomic development of the Republic of Belarus, improvement of the tax administration mechanism. Having positively assessed the indicated trends in the development of the tax system, the authors formulate a number o f proposals aimed at further progressive improvement of the tax system of the Republic of Belarus and its organic adaptation to the achievements of world experience in implementing tax reforms. Measures such as further simplifying the mechanisms for levying individual taxes are proposed; shift of priorities in the control work of tax authorities from purely fiscal goals to the implementation of preventive and preventive measures; large-scale widespread introduction of advanced IT technologies into the practice of the tax authorities; the formation of a high level of tax culture and civil liability. According to the authors, the proposed measure will contribute to the achievement of priority areas of the socio - economic development of the Republic of Belarus and correspond to the trends in the formation of tax systems of countries with developed traditions of taxation.The results of the study can be used in the educational process, as well as in the practical activities of the tax service of the Republic of Belarus.

Keywords: Tax system, tax policy, tax burden on the economy, tax revenues of the budget, tax legislation.

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For citation: Shevtsova V. V., Gerasenko V. P. Analysis and assessment of the state of the modern tax system of the Republic of Belarus // Corporate Governance and Innovative Economic Development of the North: Bulletin of Research Center of Corporate Law, Management and Venture Investment of Syktyvkar State University. 2020. No. 2. P. 133–142. DOI: 10.34130/2070-4992-2020-2-133-142