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Tax Policy and Tax Administration in Russia: The Case of the Banking Sector

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  • Richard Hainsworth
  • William Tompson

Abstract

The 'informal' sector of an economy is generally seen as a private sphere, where agents seek to escape the reach of the state and, in particular, the tax organs. However, given the weakness of the Russian state and the enormous scale of informal economic activity, the fiscal authorities try to cope, at least in part, by adopting informal strategies of their own. This paper aims to deepen our understanding of how this informal fiscal system actually works. While the analysis here focuses on the banking system, its implications for tax and accounting reform extend far beyond the banking sector.

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File URL: http://www.tandfonline.com/doi/abs/10.1080/1463137022000013386
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Bibliographic Info

Article provided by Taylor & Francis Journals in its journal Post-Communist Economies.

Volume (Year): 14 (2002)
Issue (Month): 3 ()
Pages: 277-300

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Handle: RePEc:taf:pocoec:v:14:y:2002:i:3:p:277-300

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  1. Claudia M. Buch & Ralph P. Heinrich & Lusine Lusinyan & Mechthild Schrooten, 2000. "Russia's Debt Crisis and the Unofficial Economy," Discussion Papers of DIW Berlin 208, DIW Berlin, German Institute for Economic Research.
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