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PDF: Author(s): Koltsova A. A., N. M. Starobinskaya,
Number of journal: 3(60) Date: August 2022

This article is devoted to the analysis of the evolutionary development of tax reforms in the late 20th and early 21st centuries. The authors concretize the concept of “tax reform” and carry out a comparative description of the key aspects of large-scale tax transformations based on the general classification approach of V. G. Pansky. The attention is focused on features of the implementation of tax reforms aimed at stimulating economic growth, anti-crisis reforms, tax modifications when countries join supranational associations. The assessment is carried out according to the following macroeconomic parameters: GDP dynamics, change in the GDP deflator, Gini coefficient, characteristics of public debt. The authors give examples of the implementation of tax reforms in countries such as the USA, China, to determine the overall changes and their socio-economic consequences with a stimulating tax transformation. The main direction of such reforms is to reduce the tax burden on direct taxes. France (shifting the focus to high-income groups of the population), the United Kingdom (shifting towards consumption), Germany (with the general rate of reduction of the tax burden — local expansion zones) demonstrate tax changes in the period from 2008 to 2014 — in the direction of relief from the effects of the global financial crisis. Comparisons are made of the mechanisms of tax adjustment when a country enters supranational associations: on the example of the EU and the EurAsEC. The focus here is on indirect taxation. The twenties of the 21st century mark a new round in the development of tax reform. The OECD countries have come to implement global tax changes in order to develop a unified approach to taxation of multinational companies in order to eliminate the conditions of tax competition.


tax reform, economic growth, overcoming the crisis, consequences of tax changes, tax benefits, tax burden, supranational tax interests, international integration, transna- tional corporations, global tax reform

For citation:

Koltsova A. A., Starobinskaya N. M. Evolution of tax reforms. Business. Education. Law, 2022, no. 3, pp. 23—29. DOI: 10.25683/VOLBI.2022.60.309.