Challenges to reforming Russia's tax system

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Nimeke: Challenges to reforming Russia's tax system
Tekijä: Popova, Tatiana ; Tekoniemi, Merja
Julkaisija: Bank of Finland
Suomen Pankki
Osasto / Yksikkö: Institute for Economies in Transition (BOFIT)
Siirtymätalouksien tutkimuslaitos (BOFIT)
Sarjan numero: 1/1998
Julkaisuvuosi: 1998
Ilmestymispäivämäärä: 23.1.1998
Sivumäärä: 13-30
Hakusanat: verotus; Venäjä; Bofit-kokoelma
Tiivistelmä: Tax revenues constitute the main source of public sector funding for most countries.Russia's complex and ineffective tax system has hindered its economy and led to significant decrease in tax revenues.The new Tax Code approved in summer 1997 in the first reading of the Russian Duma was designed to remedy many of the problems with the current tax system.Its main objectives were to ensure simplification of the tax system, restoration of tax discipline, stimulation of production and protection of adequate tax revenues.Subsequently, there has been much discussion as to whether these objectives can be achieved by the proposed Tax Code draft, and thousands of amendments have been proposed.The discussion has centered around income and enterprise taxation, i.e areas where Russian practice differs considerably from other countries.Traditionally, income taxation in Russia has been a minor contributor to state revenues, while enterprise taxation has been a considerable contributor.According to the hypothetical calculations of the Tax Code Tax draft, federal and regional tax revenues as a share of GDP will decline, while revenues from extrabudgetary funds will increase.The aggregate tax burden should decrease from approximately 35.1% to 32.4% of GDP.These estimates are based on the assumption that GDP starts to grow and tax discipline is better enforced.This is the core of the tax reform and a key element in the success of Russia's economic reform as a whole. Keywords: Russia, taxation
Huomautus: Uudelleenjulkaistu pdf-muodossa 2002 (Idäntalouksien yksikön sarja)Reprint in PDF format 2002 (Unit for Eastern European Economies series)


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