Transformation of Russian Tax System as Part of the Integration of the Economy into International High-Technology Production Field of Socio-economic Systems
An important component of the external medium where a modern Russian high-technology enterprise operates has been conceptualized in this article with rergard to its tax environment. The indispensability of the existence of counterparty linkages between a Russian enterprises and enterprises that are actually or institutionally located abroad, as well as the indispensability of the existence of other international economic activities of Russian legal entities have been postulated. A taxation system relative to a legal entity has been proposed. Systemic shortcomings of the present-day in the Russian taxation system have been discovered, primarily relative to specific conditions under which a Russian high-technology enterprise with international linkages conducts its business. We have provided an illustration of how an enterprise in question will be embedded in the system of incompatible and, accordingly, conflicting, in a general case, structurally and parametrically, taxation frameworks. A series of specific conceptual and implementation-related transformations has been proposed to enhance the heterogeneity of the taxation operation framework and to rationalize its fiscal and regulatory functions.