Tax Regulation of Economic Growth in the Context of Post-Crisis Recovery: Problems and Prospects

The article analyzes the features of tax regulation of economic growth in conditions of postconflict economic recovery in the DPR (Donetsk People’s Republic). The features of the tax system of the DPR and its resource base are identified from the standpoint of the influence of taxes on economic growth. The risks of fiscal consolidation are indicated taking into account the technological factor and it is substantiated that priority in the policy should not be focused on increasing tax revenues, but on ensuring the further “seamless” entry of the DPR tax system into the Russian legal field and the formation of a favorable institutional environment for the effective use of tax incentives and preferences for the introduction of new equipment and technologies.