International Journal for Quality Research (Jun 2022)
THE CONTRIBUTION OF TAXATION REFORMATION TO THE PROVISION OF NEW QUALITY OF ECONOMIC GROWTH: RUSSIA VS. CHINA
Abstract
The goal of this paper is to study the contribution of taxation reformation to the provision of new quality of economic growth in Russia and China. The methodology is based on determining the interdependencies between the indicators of quality of economic growth and the indicators of taxation in Russia and China in 2003-2021 with the help of regression analysis, which allows verifying the offered hypothesis. A set of other econometric methods is also used. Novelty of this research is ensured by formation of a scientific and methodological basis for the complex qualitative treatment of economic growth from the positions of such aspects as conditions for business, digitalization, quality of life, investments, inflation, import, export, and unemployment. Originality of the research is achieved by means of a new - qualitative - view at economic growth and by determining the new quality of economic growth in Russia and China with a comparative research based on thorough analysis of their experience (which has not been sufficiently studied). Uniqueness of the research is due to the systemic view at taxation as a mechanism that ensures - at the same time - the general government structural balance and acceleration of the rate and increase of quality of economic growth.
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