+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Finance and Credit
 

Tax regulation of the experience economy as a tool for COVID-19 after-effects containment: Foreign and Russian practices

Vol. 28, Iss. 11, NOVEMBER 2022

Received: 29 September 2022

Received in revised form: 13 October 2022

Accepted: 27 October 2022

Available online: 29 November 2022

Subject Heading: FISCAL SYSTEM

JEL Classification: H12, Н25, L80, L82

Pages: 2444–2466

https://doi.org/10.24891/fc.28.11.2444

Elena Yu. SIDOROVA Financial University under Government of Russian Federation, Moscow, Russian Federation
Ejsidorova@yandex.ru

https://orcid.org/0000-0002-4385-7173

Ol'ga T. SHIPKOVA College of Economics and Industrial Management named after V.A. Romenets, National University of Science and Technology “MISiS” (MISiS), Moscow, Russian Federation
olship@inbox.ru

https://orcid.org/0000-0002-5705-0880

Subject. This article explores the mechanism of tax regulation of the experience economy in the context of the coronavirus pandemic and post-pandemic periods.
Objectives. The article aims to analyze the practices of tax regulation of the experience economy in the context of the pandemic and post-pandemic periods as a component of systemic measures to support this sector of the economy, and identify the specifics of tax regulation of the experience economy in Russia and foreign countries.
Methods. For the study, we used the post-hoc, systems, regulatory intelligence, comparative and statistical analyses, comparison, and generalization.
Results. Based on the analysis of the potential of the experience economy sector and its transformation in the post-pandemic period, taking into account digital technological trends, the article highlights the heterogeneity of the impact of pandemic restrictions on individual segments and the expediency of a differentiated approach of government support measures in the post-pandemic period, with an emphasis on the specifics of tax regulation, and identifies the specifics of tax regulation of the experience economy in the Russian Federation.
Conclusions. To restore and develop the experience economy potential, it is necessary to take comprehensive and special measures. It is advisable to implement the whole range of measures taking into account the establishment of the industry boundaries of the experience economy, its prolongation for the post-pandemic period, a differentiated approach, and consistency when following the implementation of measures at the regional level.

Keywords: tax regulation, experience economy, creative industries, pandemic period, post-pandemic period

References:

  1. Kuklina Ya.S. [Creative economy: Essence and conditions of formation]. Menedzhment: teoriya i praktika = Management: Theory and Practice, 2020, no. 4, pp. 38–41. (In Russ.)
  2. Zorin G.E. [Prospects for the digital creative economy as a factor of exports growth to the digital economy in developing countries]. Vestnik Rossiiskogo universiteta kooperatsii = Vestnik of the Russian University of Cooperation, 2022, no. 1, pp. 51–57. URL: Link (In Russ.)
  3. Antonova V.G., Kisedobrev V.P. [The functioning of creative industries in the context of digitalization of the economy: Problems and solutions]. Evraziiskii Soyuz Uchenykh = Eurasian Union of Scientists, 2020, no. 11-5, pp. 12–17. URL: Link (In Russ.)
  4. Tsepilova E.S. [Features of tax regulation of the economy of impressions on the example of the tourism industry]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2022, vol. 15, no. 2, pp. 128–137. URL: Link (In Russ.)
  5. Pogorletskii A.I. [Impressions as a new product of economic and social development]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2022, vol. 15, no. 2, pp. 6–16. URL: Link (In Russ.)
  6. Buzskaya O.M. The Philosophy of the Experience Economy and Its Potential in Designing a Noosphere City. Pravo i praktika = Law and Practice, 2021, no. 2, pp. 249–252. URL: Link (In Russ.)
  7. Astashova N.D., Bobkova T.V. [Symbolic universe of the digital economy]. Filosofiya khozyaistva = Philosophy of Economy, 2020, no. 5, pp. 11–26. URL: Link (In Russ.)
  8. Balatskii E.V. [Post-industrial society and the economy of leisure: A new personnel paradigm]. Journal of New Economy, 2021, vol. 22, no. 4, pp. 5–23. (In Russ.) URL: Link
  9. Suminova T.N. [Art management as a project mechanism for the implementation of State cultural policy]. Vestnik Moskovskogo gosudarstvennogo universiteta kul'tury i iskusstv, 2022, no. 1, pp. 138–146. (In Russ.)
  10. Rubinshtein A.Ya. [The concept of comprehensive income in the economic theory of the State]. Ekonomicheskie i sotsial'nye peremeny: fakty, tendentsii, prognoz = Economic and Social Changes: Facts, Trends, Forecast, 2021, vol. 14, no. 3, pp. 34–53. (In Russ.) URL: Link
  11. Rubinshtein A.Ya. [Creative economy of the paternalistic State: What does the coming day hold for us?]. Zhurnal Novoi ekonomicheskoi assotsiatsii = Journal of the New Economic Association, 2022, no. 2, pp. 209–212. (In Russ.) URL: Link
  12. Kleiner G.B. Sistemnaya ekonomika: shagi razvitiya: monografiya [System economics: Development steps: a monograph]. Moscow, Nauchnaya biblioteka Publ., 2021, 745 p.
  13. Auzan A.A., Bakhtigaraeva A.I., Bryzgalin V.A. [Development of Russia's creative economy in the context of modern challenges]. Zhurnal Novoi ekonomicheskoi assotsiatsii = Journal of the New Economic Association, 2022, no. 2, pp. 213–220. (In Russ.) URL: Link
  14. Dai Xiaofen. [Tax incentives and subsidies as tools for developing the impression economy: Chinese experience]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2022, vol. 15, no. 2, pp. 117–127. URL: Link (In Russ.)
  15. Abankina T.V. [Creative economy in Russia: New trends]. Zhurnal Novoi ekonomicheskoi assotsiatsii = Journal of the New Economic Association, 2022, no. 2, pp. 221–228. (In Russ.) URL: Link
  16. Yushkov A.O., Alekseev M.V. [The fiscal impact of the COVID-19 pandemic on the Russian regions: An overview of federal support measures]. Zhurnal Novoi ekonomicheskoi assotsiatsii = Journal of the New Economic Association, 2021, no. 3, pp. 232–242. (In Russ.) URL: Link

View all articles of issue

 

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

Journal current issue

Vol. 30, Iss. 3
March 2024

Archive