An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union write by Victoria P. Summers. This book was released on 1995. An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union available in PDF, EPUB and Kindle. 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.
An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union
An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union write by Victoria Summers. This book was released on 2006. An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union available in PDF, EPUB and Kindle. 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.
An analysis of value-added taxes in Russia and other countries of the former Soviet Union
An analysis of value-added taxes in Russia and other countries of the former Soviet Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook An analysis of value-added taxes in Russia and other countries of the former Soviet Union write by Victoria P... Summers. This book was released on 1995. An analysis of value-added taxes in Russia and other countries of the former Soviet Union available in PDF, EPUB and Kindle.
Reforming Tax Systems
Reforming Tax Systems - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Reforming Tax Systems write by Vahram Stepanyan. This book was released on 2003-09-01. Reforming Tax Systems available in PDF, EPUB and Kindle. 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.
Tax Reform in Russia
Tax Reform in Russia - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Reform in Russia write by Jorge Martinez-Vazquez. This book was released on 2008. Tax Reform in Russia available in PDF, EPUB and Kindle. 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.
