Макрорегиональные налоговые системы и их влияние на экономический рост

А. В. Гурнак

Authors

А. V. Gurnak Financial University under the Government of the Russian Federation

Keywords:

national tax system, tax system model, economic growth, macro-region, clustering

Abstract

The article is devoted to the solution of the urgent problem of identification of macro-regional tax systems in the context of economic growth problems. The special importance of this task is explained by modern tendencies to geo-economic fragmentation and aggravation of international competition. The working hypothesis of the study suggests the possibility of identifying relatively homogeneous groups of countries in which national tax systems are interrelated and/or function in a similar way, which allows us to assess the impact of taxes on economic growth within these communities more correctly and accurately. To perform the grouping of countries by means of cluster analysis, a few indicators – technological, socio-economic, evolutionary and institutional – were used for a sample of 105 countries over a 5-year period. Based on the results, three large relatively homogeneous groups of countries were identified, representing the European tax model (includes three separate subgroups), as well as the models of post-colonial and Muslim countries. The obtained results, as well as multifactor regression models of economic growth built on their basis, can be used to build more complex simulations and to obtain more accurate estimates of the impact of taxes on national economic growth, considering the factor of cluster affiliation.

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Author Biography

А. V. Gurnak, Financial University under the Government of the Russian Federation

Candidate of Economic Sciences, Associate Professor, Associate Professor at the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis; Leading Researcher

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