
НА  КНИЖНУЮ  ПОЛКУ
414
THE DEVELOPMENT OF THE RUSSIAN TAX SYSTEM 
TO IMPROVE THE INVESTMENT CLIMATE
Creating a favorable investment climate requires that the 
tax system fulfill two essential conditions: a comfortable tax bur-
den on the economy and stability of tax legislation. The author, 
analyzing compliance with these conditions in the Russian tax 
system concludes that its inability to stimulate involvement 
in the Russian economy, foreign and domestic investment. 
Suggests ways to reduce tax burden and ensure the stability of 
the Russian tax system. 
Keywords: investment climate, foreign investment, the Tax 
Code, the tax burden, stable tax system, tax reform, the “grand-
father clause”.
V. Pavlov,
Doctor of economic science, professor,
Senior Researcher of the Institute of Economics
INNOVATIVE PARADIGM OF THE TAX SYSTEM 
The article explains the advantage of the Innovative 
Paradigms of the tax system. Its effectiveness is confirmed by 
experimental calculations, and the advantage to explain flexibil-
ity, minimization of initial information and tax administration.
Keywords: innovation paradigm, the tax system, macro 
budgeting options, economic rent, energy rents, quas.
M. Berezin,
Candidate of economic science,
Head of Tax and Taxation Department
of the Moscow Socio-economic Institute
MODERN THEORY OF PROPERTY TAXANION 
The article presents the theoretical development of property 
taxation are justified reasons for the emergence and preservation