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Finance and Credit
 

Anticrisis tax arrangements in EU countries and Russia

Vol. 15, Iss. 41, NOVEMBER 2009

Available online: 25 November 2009

Subject Heading: TAXES AND THE TAXATION

JEL Classification: 

Tyutyuryukov N.N. PhD., Associate Professor, Russian Academy of Public Administration
lasconi@mail.ru

Ternopolskaya G.B. PhD., Professor, All-Russian State Tax Academy
alcor69@yandex.ru

Tyutyuryukov V.N. PhD., Senior Lecturer, All-Russian State Tax Academy
alcor69@mail.ru

The authorities of developed countries make various arrangements, including tax ones, to overcome and mitigate the consequences of financial and economic crisis. The authors have analysed the tax arrangements in EU countries. The most typical arrangement was the direct support of households’ purchasing capacity. Many EU countries tried to support the investments via augmented depreciation rates and investment tax credits. Some of EU countries, on the contrary, preferred to raise the budget income. The authors made a conclusion that the Russian authorities had not made any arrangements similar to the European ones, and the tax measures which were implemented are much less effective.

Keywords: European Union, taxation, financial crisis, tax policy

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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