
Contents
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Brief History Brief History
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The Idiosyncratic Nature of Russian Tax System Evolution The Idiosyncratic Nature of Russian Tax System Evolution
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Accounting Accounting
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Control of Taxpayer Activities and Corruption Control of Taxpayer Activities and Corruption
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The Importance of Petroleum and Natural Resources The Importance of Petroleum and Natural Resources
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Russia’s Tax Reform through the Perceptions of Business Managers Russia’s Tax Reform through the Perceptions of Business Managers
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Two Issues Two Issues
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Natural Resource Taxation and Fiscal Regime Natural Resource Taxation and Fiscal Regime
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Small Business Tax Small Business Tax
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Optional Base Optional Base
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Ownership Requirements Ownership Requirements
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Turnover Requirements Turnover Requirements
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Questionable Compliance Questionable Compliance
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Transition Out Transition Out
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Conclusions Conclusions
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Notes Notes
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References References
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10 The Russian Tax System
Get accessMichael V. Alexeev is a Professor of Economics at Indiana University in Bloomington. His research interests include economics of institutions, public economics and economics of transition.
Robert F. Conrad is an Associate Professor of Public Policy Studies and Economics at Duke University in Durham. His research interests include tax policy and natural resource economics.
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Published:01 October 2013
Cite
Abstract
This chapter provides a description and analysis of the Russian tax system and its development since the start of economic transition. The current tax system has evolved in form, though not always in substance, to essentially a market-oriented structure containing a conventional mixture of indirect and direct taxes. There are, however, certain idiosyncratic elements of the Russian system that resulted from the country’s historical, economic, and political circumstances. These include the federal system of government, the importance of natural resources in the economy, and the structure of particular markets that emerged from the decline or breakup of state enterprises. The performance of the tax system and its perception by business taxpayers is evaluated based on macroeconomic and firm-level data. In addition, we examine in greater detail taxation of two specific sectors: oil extraction and the small business.
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