Kaz'min A.G.Voronezh State Agricultural University named after Emperor Peter the Great, Voronezh, Russian Federation arxont-5@yandex.ru
Importance In connection with the crisis in the country's economy, a study of tax system in the bifurcation points seems to be the most significant, since the crisis is inherent in the moments of transition from one system to another. The research subject encompasses a phase transition of the tax system. Objectives The research aims to study the tax system bifurcation in order to determine a new direction of its development. The paper discusses the tax system's development as a dynamic system under the different economic formations. Methods For the research, I used dialectics methods: induction and deduction, analysis and synthesis, as well as the logical approach to cognition. As a theoretical and methodological framework, I used fundamental development within the framework of the catastrophe theory, mathematical modeling and the theory of self-organizing systems, represented in the works of Russian and foreign scientists. Results The study identified different ways of phase transition from one to another economic formation. The paper discusses the specific features of each transition system phase, and also identified key drivers of every epoch. I have also summarized the main direction of the tax system development after the bifurcation. Conclusions and Relevance A new phase transition will require the creation of another economic system, where labor, financial capital, and land will be the main objects of taxation. This kind of transition will take several decades. At the same time, the tax burden between them should be distributed evenly, enabling balancing of the system. Formation change is carried out under an impact of external factors, and only in that moment, when the previous formation will create the indispensable conditions for transition to the next formation.
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