Improvement of corporate profit tax in the Russian Federation in the medium term

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and review of international experience provided an opportunity to describe possible solutions to those issues.

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Year of publication:	2011
Authors:	Sinelnikov-Murylev, Sergey ; Shkrebela, Elena
Published in:	Research Paper Series. - Gaidar Institute for Economic Policy. - 2011, 149P
Publisher:	Gaidar Institute for Economic Policy
Subject:	tax \| taxation \| income \| Russia \| tax laws

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Extent:	application/pdf
Type of publication:	Article
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; H50 - National Government Expenditures and Related Policies. General ; H60 - National Budget, Deficit, and Debt. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010598012