Format:
1 Online-Ressource (vii, 268 pages)
,
illustrations
ISBN:
9781035304530
Content:
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
Note:
Includes bibliographical references (pages 252-262) and index
,
Introduction -- Achievements and failures during the Yeltsin years -- Tax reform under Putin -- Performance of the tax system before and after the reform -- The structure of taxes -- The evolution of tax administration and tax morale -- Tax policy development and intergovernmental fiscal relations -- The next decades of reform.
Additional Edition:
ISBN 9781840646443
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9781840646443
Additional Edition:
Erscheint auch als Druck-Ausgabe Martinez-Vazquez, Jorge, 1948 - Tax reform in Russia Cheltenham [u.a.] : Elgar, 2008 ISBN 1840646446
Additional Edition:
ISBN 9781840646443
Language:
English
Subjects:
Economics
Keywords:
Russland
;
Steuerreform
URL:
Deutschlandweit zugänglich
URL:
Deutschlandweit zugänglich
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