Ponomareva, Maria; Zhuravskaya, Ekaterina - Center for Economic and Financial Research (CEFIR), New … - 2004
Three hypotheses about the nature of federal tax arrears in Russia in the second half of the 1990s are tested empirically. Tax arrears can be a result of: 1) liquidity problems in firms, 2) redistribute subsidies of the federal government, or 3) regional political resistance to federal tax...