been temporarily employed for some time using a temporary work booklet (ensuring favorable tax treatment for casual workers … authors try to explore the contradictory impacts of this special tax treatment of temporary employment. After explaining the … convert normal employment status into temporary employment thus taking advantage of the booklet in order to reduce their tax …

Russia's foreign debt problems worsened substantially after the financial crisis of 1998. The paper focuses on the key …

The paper discusses possible directions and magnitudes of the relationship between the social security driven tax wedge …, employment and shadow employment in Russia and Ukraine. The first section presents a summary of the economic and institutional … background for development of the current size and structure of the socially driven tax wedge in both countries. The second …

studies, we show that the latter is not predominantly caused by tax pressure, but by labor market aspects, macroeconomic …

While examining the macroeconomic effects of government tax and punishment policies, this paper develops a three …

By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve … administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus … increasing tax revenues received from such enterprises. Mainly enterprises with a rather low (typically below 60 per cent) cost …