Download or read book Income tax policy for the Russian Republic written by and published by Hoover Press. This book was released on with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book States of Obligation written by Yanni Kotsonis and published by University of Toronto Press. This book was released on 2014-01-01 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning in the 1860s, the Russian Empire replaced a poll tax system that originated with Peter the Great with a modern system of income and excise taxes. Russia began a transformation of state fiscal power that was also underway across Western Europe and North America. States of Obligation is the first sustained study of the Russian taxation system, the first to study its European and transatlantic context, and the first to expose the essential continuities between the fiscal practices of the Russian Empire and the Soviet Union. Using a wealth of materials from provincial and local archives across Russia, Yanni Kotsonis examines how taxation was simultaneously a revenue-raising and a state-building tool, a claim on the person and a way to produce a new kind of citizenship. During successive political, wartime, and revolutionary crises between 1855 and 1928, state fiscal power was used to forge social and financial unity and fairness and a direct relationship with individual Russians. State power eventually overwhelmed both the private sector economy and the fragile realm of personal privacy. States of Obligation is at once a study in Russian economic history and a reflection on the modern state and the modern citizen.
Download or read book Tax Law in Russia written by Marina Karasseva and published by Springer. This book was released on 2001-06 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is only in the last two or three years that the taxation regime within the Russian Federation has achieved a relatively settled character. Now the clear outline of a coherent tax law system that operates throughout the Federation and all its subject administrations is available in this concise reference, written by a distinguished Russian financial and tax scholar. Among the many essential topics covered are the following: historical, economic, and political background; bases of tax competencies of the State and its subdivisions; principles of assessment and collection; rates and exemptions; determination of taxable corporate profits; penalties, anti-avoidance regulations, and rights to objection and appeal; social security administration; estate, inheritance, and gift taxes; and elimination of double taxation. With numerous explanatory charts and tables, comprehensive and up-to-date bibliographies, and a detailed topical index, Tax Law in Russia is the ideal starting point for international tax practitioners and business persons contemplating transactions involving the Russian Federation.
Download or read book Tax Reform in Russia written by Jorge Martinez-Vazquez and published by Edward Elgar Publishing. This book was released on 2008 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. Since 1991 fiscal reform has been a pillar of Russia's reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many old and new challenges remain. The authors bring an analytical approach to fiscal reform in Russia, providing a detailed analysis of the tax system and estimates of tax compliance and evasion. The book offers a careful examination of the fiscal architecture of Russia and concludes with a presentation of remaining reform needs and options for Russia. Based on Russia's reform experience, the authors also draw lessons for fiscal reform in other developing and transitional countries. Given the dynamic nature of Russia's economic development, this book will prove a timely and informative resource for academics in economics, public finance, political science and public administration as well as for policy makers. Its lessons will also be useful for officials involved with finance in transition and developing countries.
Download or read book Tax Conventions with the Russian Federation Treaty Doc 102 39 United Mexican States Treaty Doc 103 7 the Czech Republic Treaty Doc 103 17 the Slovak Republic Treaty Doc 103 18 and the Netherlands Treaty Doc 103 6 Protocols Amending Tax Conventions with Israel Treaty Doc 103 16 the Netherlands Treaty Doc 103 19 and Barbados Treaty Doc 102 41 written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1994 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Code of the Russian Federation written by Russia (Federation) and published by Simmonds & Hill Publishing, Limited. This book was released on 1999 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reforming Tax Systems written by Vahram Stepanyan and published by International Monetary Fund. This book was released on 2003-09 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax reforms that varied widely at the later stages. Recently, some of the BRO countries, basing decisions on the proposition that lowering of the top marginal income tax rate would significantly benefit economic development and increase tax compliance, have initiated a new stage of tax reforms. This paper reviews country experiences and suggests that (i) overall, there seems to be little evidence of a substantial improvement in income tax revenues resulting simply from a reduction in the top marginal tax rates, and (ii) in the BRO countries, the elasticity of the behavior of economic agents, in terms of labor supply, saving, and investment, with respect to income tax rates is not large, and a reduction of the existing income tax rates is unlikely to lead to a notable expansion of economic activity.
Download or read book Conceptual Bases Priorities of Modern Russian Tax Policy written by Mikhail Bespalov and published by . This book was released on 2015 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax policy, on the one hand, is directed on counteraction to negative effects of an economic crisis, and on the other hand - on creation of conditions for restoration of positive rates of economic growth. In this regard the major factor of the pursued tax policy is need of maintenance of balance of the budgetary system. The main directions of a tax policy allow participants of the tax relations to define reference points in the tax sphere for the three-year period that has to promote stabilization and definiteness of conditions of conducting economic activity in the territory of the Russian Federation. In three-year prospect of 2014-2016 priorities of the Government of the Russian Federation in the field of a tax policy remained former that is reflected in the article. Creation of effective tax system, preservation of the tax burden developed by the present moment is in a priority. The emphasis on improvement of tax administration is justified, it finds the reflection in quantitative and qualitative aspects.
Download or read book Soviet Taxation written by Franklyn D. Holzman and published by . This book was released on 1955 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Analysis of Value Added Taxes in Russia and Other Countries of the Former Soviet Union written by Victoria P. Summers and published by International Monetary Fund. This book was released on 1995 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the dissolution of the Soviet Union at the end of 1991, Russia and the other countries which were members of the USSR have adopted value-added taxes. The value-added tax now provides a very significant portion of total tax revenue in all of these countries. Ideally, the value-added tax will serve as a relatively efficient, neutral, revenue source at the national level. The Russian value-added tax, however, contains a number of unique provisions, reflected in the laws of many of the other transition countries, which cause it to fall short of this standard. These countries also must decide how their value-added taxes are to apply to trade among themselves. This paper describes several of the provisions unique to the Russian value-added tax and analyzes their probable effects. It then discusses the development of arrangements which have evolved to date with respect to applying the value-added tax to trade among the transition countries, and suggests possible answers to the vexing questions raised by this issue.
Download or read book Russia Rebounds written by Mr.David Edwin Wynn Owen and published by International Monetary Fund. This book was released on 2003-09-09 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Russia Rebounds analyzes Russia’s dramatic economic recovery since the country’s 1998 financial crisis, emphasizing macroeconomic issues and fiscal and banking sector reforms. The crisis was a massive shock to the system and a considerable surprise to both Russians and foreign investors, who a year before had come to think that the worst of the transition from a centrally planned to a market economy was over. Macroeconomic performance since the crisis has been impressive. The book assesses the contribution of various factors underlying this recovery and highlights key policy challenges to ensure its sustainability.
Download or read book Russian Law No 2317 1 on Changes to Taxation System of 7 92 written by Russia (Federation) and published by . This book was released on 1992 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Regional Disparities and Fiscal Federalism in Russia written by Oksana Dynnikova and published by International Monetary Fund. This book was released on 2021-05-20 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines how regional disparities have evolved in Russia and how Russia’s system of intergovernmental fiscal relations is managing these disparities. Regional disparities have fallen over the past two decades but remain relatively high. Socioeconomic outcomes remain worse in lagging regions despite faster growth and convergence in income levels. The twin shocks of COVID-19 and lower oil prices appear to have impacted richer regions disproportionately. Compared to other large countries with federal systems of government, Russia stands out with its high reliance on direct taxes as a revenue source for its regions. Transfers from the federal budget to the regions provide some redistribution by reducing the dispersion in real per capita fiscal spending, but also tend to be associated with lower growth. The Russian fiscal system offers degrees of redistribution and risk sharing of around 26 and 18 percent, respectively—with in-kind social transfers contributing the most. Finally, federal transfers in the aggregate tend to be procyclical and are also fairly unresponsive to shocks to regions’ own revenues.
Download or read book Fiscal Decentralization written by Christine Wallich and published by Washington, D.C. : World Bank. This book was released on 1992 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Legal and Institutional Obstacles to Growth and Business in Russia written by Elaine Karen Buckberg and published by . This book was released on 1997 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Rechnungslegungsvorschriften in der Russischen F deration Besonderheiten des Steuersystems am Beispiel der Gewinnsteuer von Organisationen written by Svetlana Kaindl and published by . This book was released on 2011 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diese Diplomarbeit beschäftigt sich mit den aktuellen unternehmensrechtlichen und steuerrechtlichen Vorschriften der Russischen Föderation. Das Steuersystem in Russland befindet sich seit mehr als zwanzig Jahren in einem permanenten Reformzustand, der immer noch nicht abgeschlossen ist. Zu Beginn wird sich diese Arbeit eingehend mit den unternehmensrechtlichen Vorschriften für die buchhalterische Erfassung und den notwendigen Abschlüssen beschäftigen. Es werden die rechtlichen Anforderungen der derzeit geltenden Buchführung in Russland erläutert. Die Tendenzen sprechen für eine Annäherung an die Regelungen des IFRS.Weiters behandelt diese Arbeit die historische Entwicklung des russischen Steuersystems und die Entstehung erster rechtlicher Normen nach dem Zerfall der Sowjetunion. Danach wird die rechtliche Regulierung des modernen Systems von Steuern und Abgaben erläutert. Die allgemeinen Grundsätze des Aufbaus des russischen Abgabesystems werden ebenso aufgezeigt. Einen weiteren Schwerpunkt stellt die detaillierte Untersuchung der Gewinnbesteuerung von russischen Organisationen dar. Hier werden die Betriebseinnahmen und Betriebsausgaben als wichtigste Bestandteile zur Ermittlung der Gewinnsteuer behandelt.*****This master thesis discusses the current regulations concerning business and tax laws in the Russian Federation. The tax system in Russia has been undergoing reforms for the last twenty years and this process has not finished yet. In the first part, this thesis deals with the regulations concerning financial records and the periodical financial statements, discussing the legal requirements for bookkeeping and the trends towards convergence with the IFRS. The next part of this thesis covers the development of the Russian tax system in the past and the implementation of the first standards after the collapse of the Soviet Union. Next, the author presents the modern system of taxation and charges and the principles of the structure of the tax system. The last part discusses the corporate income tax in Russia, which is based on the profits and losses of the company concerned.
Download or read book A Comparative Study of Taxation in Russia and Other CIS East European and OECD Countries written by Galina Preobragenskaya and published by . This book was released on 2015 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the current state of taxation and public finance in the Russian Federation and compares some aspects of Russian public finance to other CIS and Eastern European countries and to selected OECD countries. The paper begins with a discussion of the present tax system and structure in Russia, then places the Russian system in perspective by comparing certain aspects of the Russian system to those of other countries. Comparisons of tax burden as a percentage of GDP are made with other former Soviet republics as well as selected OECD countries. A ranking is done to determine where Russia fits on a relative scale. Percentage breakdowns are also given by major tax category. Several comparisons are also made using the Tax Misery Index statistics. Interestingly, Russia does not fare too badly compared to some other countries in terms of tax burden and tax misery, although there is room for improvement.
