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Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions

Author

Listed:
  • Sergey Sinelnikov-Murylev

    (Gaidar Institute for Economic Policy)

  • Pavel Kadochnikov

    (Gaidar Institute for Economic Policy)

  • Georgy Idrisov

    (Gaidar Institute for Economic Policy)

Abstract

The purpose of this study is comprehensive reform and administration profit tax analysis in the beginning of 2000s in Russia. Thee aspects are in focus: (1) profit tax collection analysis, tax revenue modeling and determination of profi t tax potential (2) tax evasion and avoidance study (3) analysis of the major consequences of the profit tax reform in the beginning of 2000s.

Suggested Citation

  • Sergey Sinelnikov-Murylev & Pavel Kadochnikov & Georgy Idrisov, 2011. "Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions," Research Paper Series, Gaidar Institute for Economic Policy, issue 153P.
    • Handle: RePEc:gai:rpaper:60
    as

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    File URL: http://www.iep.ru/files/RePEc/gai/rpaper/60Sinelnikov.pdf
    File Function: Revised version, 2012
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    References listed on IDEAS

    as
    1. Aizenman, Joshua & Marion, Nancy, 1999. "Volatility and Investment: Interpreting Evidence from Developing Countries," Economica, London School of Economics and Political Science, vol. 66(262), pages 157-179, May.
    2. Alvarez, Luis H. R. & Kanniainen, Vesa & Sodersten, Jan, 1998. "Tax policy uncertainty and corporate investment: A theory of tax-induced investment spurts," Journal of Public Economics, Elsevier, vol. 69(1), pages 17-48, July.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Igor Yu. Arlashkin, 2020. "Comparative Assessment of Regional Fiscal Capacity Calculation Approaches," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 58-67, February.
    2. Ибрагимова Найля Мурадовна, 2015. "Эмпирическая Оценка Эффективности Ндфл И Ндс В Узбекистане," Higher School of Economics Economic Journal Экономический журнал Высшей школы экономики, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 19(1), pages 81-103.

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    More about this item

    Keywords

    Corporate Income; Tax; reform; administration profit;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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