mttpМеждународная торговля и торговая политикаInternational Trade and Trade Policy2410-73952414-4649ФГБОУ ВО "Российский экономический университет им. Г.В. Плеханова"10.21686/2410-7395-2019-3-44-56mttp-320Research ArticleМИРОВАЯ ЭКОНОМИКА И МЕЖДУНАРОДНЫЕ ЭКОНОМИЧЕСКИЕ ОТНОШЕНИЯWORLD ECONOMY AND INTERNATIONAL ECONOMIC RELATIONSРеформа системы корпоративного налогообложения в СШАCorporate Tax Reform in the USAБогаевскаяО. В.BogaevskayaO. V.

кандидат экономических наук, старший научный сотрудник Центра североамериканских исследований

PhD, Senior Researcher of the Center for North American Studies

bogaevsk@imemo.ruНациональный исследовательский институт мировой экономики и международных отношений имени Е. М. Примакова Российской академии наукРоссияPrimakov National Research Institute of World Economy and International Relations, Russian Academy of SciencesRussian Federation201908102019034456Copyright © Богаевская О.В., 20192019Богаевская О.В.Bogaevskaya O.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://mttp.rea.ru/jour/article/view/320

В статье рассматриваются предпосылки, содержание и последствия изменений в системе корпоративного налогообложения, принятых в США в рамках закона о налоговой реформе в декабре 2017 г. Проанализированы критические недостатки существовавшей в стране до 2018 г. системы корпоративного налогообложения. Консенсус о необходимости снижения ставки корпоративного налога и решения проблемы вывода прибылей американских компаний за рубеж существовал в экспертном сообществе США и до избрания президента Д. Трампа, но политическая расстановка сил не позволяла осуществить эти изменения. Изложены основные положения новой корпоративной налоговой системы, к которым в первую очередь относятся снижение ставки налога на прибыль, реформирование налогообложения международной деятельности компаний и меры по стимулированию инвестиций на территории США. Рассмотрены ожидаемые последствия и первые результаты реформы, влияние принятых изменений на деятельность компаний разных видов и на экономику США в целом. Показано, что реформа приведет к усилению активности как американских, так и зарубежных компаний на территории США, а также, возможно, к понижению ставок корпоративного налога в других странах. Сделан вывод, что, несмотря на значительную бюджетную нагрузку, налоговая реформа будет способствовать экономическому росту в США, как в краткосрочной, так и в долгосрочной перспективе.

The article examines the prerequisites, content and effects of changes in the corporate taxation system adopted in the United States under the Tax Cuts and Jobs Act in December 2017. The critical flaws and limitations of the US corporate taxation system that existed until 2018 are analyzed in detail. A conceptual consensus on the need to reduce the corporate tax rate and solving the problem of profit shifting existed in the US expert community for some time before the election of President D. Trump, but the balance of power in Congress made the changes impossible. The key provisions of the new corporate tax system, which primarily include a reduction in the corporate tax rate, reforming companies’ international taxation and measures to stimulate investment in the United States, are outlined. The expected consequences and first results of the reform, the impact of the adopted changes on the activities of different types of companies and on the US economy are considered. It is shown that the reform will lead to increased activity of both American and foreign companies on the US territory, as well as, possibly, a decrease in corporate tax rates in other countries. It is concluded that, despite the considerable budget burden, the tax reform will contribute to economic growth in the United States, both in the short and long run.

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The authors declare that there are no conflicts of interest present.