JOURNAL OF REGIONAL AND INTERNATIONAL COMPETITIVENESS JOURNAL OF REGIONAL AND INTERNATIONAL COMPETITIVENESS Журнал региональной и международной конкурентоспособности 2782-1927 83919 DEFINING COMPETITIVENESS DEFINING COMPETITIVENESS DEFINING COMPETITIVENESS THE IMPACT OF TAXES ON COMPETITIVENESS OF MODERN RUSSIAN ECONOMY THE IMPACT OF TAXES ON COMPETITIVENESS OF MODERN RUSSIAN ECONOMY Кальсин Андрей Е Kal'sin Andrey E kalsin777@gmail.com

доктор экономических наук;

doctor of economic sciences;

 Ярославский государственный университет им. П.Г. Демидова P.G. Demidov Yaroslavl State University 16 06 2024 16 06 2024 3 1 14 20 10 09 2021 01 12 2021 https://chemintech.ru/en/nauka/article/83919/view

The article examines the relationship between taxes and organisational competitiveness, through the redistribution of national income, the fiscal function of taxes and the economical stimulation of production. One of the most effective forms of modern economic management, including those affecting the competitiveness of economic agents, is state fiscal regulation. Taxes, by participating in the redistribution of new value, are part of a single process of reproduction, a specific form of production relations. Fiscal regulation covers the economic life of a country, the structure of production, capital formation, personal consumption, and the very competitiveness of economic agents, since tax measures are the most universal tool for influencing superstructure relations on the basis. In addition to the financial function of securing government revenue, the fiscal tools contain enormous potential for economic impacts on the economic agents competitiveness.

The article examines the relationship between taxes and organisational competitiveness, through the redistribution of national income, the fiscal function of taxes and the economical stimulation of production. One of the most effective forms of modern economic management, including those affecting the competitiveness of economic agents, is state fiscal regulation. Taxes, by participating in the redistribution of new value, are part of a single process of reproduction, a specific form of production relations. Fiscal regulation covers the economic life of a country, the structure of production, capital formation, personal consumption, and the very competitiveness of economic agents, since tax measures are the most universal tool for influencing superstructure relations on the basis. In addition to the financial function of securing government revenue, the fiscal tools contain enormous potential for economic impacts on the economic agents competitiveness.

 TAXES COMPETITIVENESS TAX SYSTEM ECONOMIC RELATIONS TAX POLICY FISCAL TOOLS

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