Tax reform in Russia
By: Jorge Martinez-Vazquez, Mark Rider And Sally Wallace.
Contributors: Rider, Mark, 1957-; Wallace, Sally.
Publisher: Edward Elgar
Published: 2008
Place of publication: Northampton, MA
Language: eng
Number of pages: 268
ISBN-13: 9781840646443
Subjects: Taxation -- Russia (Federation)
Description: "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."--Jacket.
Notes: Includes bibliographical references and index.
Table of contents: title: Introduction; title: Achievements and failures during the Yeltsin years; title: Tax reform under Putin; title: Performance of the tax system before and after the reform; title: The structure of taxes; title: The evolution of tax administration and tax morale; title: Tax policy development and intergovernmental fiscal relations; title: The next decades of reform.