Main Directions Of Tax System Reform In The Medium Term
AbstractIn the next decade the Russian tax system will face tremendous challenges, due to both objective factors (significant dependence of the Russian economy on foreign trade conjuncture, etc) and a number of decisions in the field of fiscal policy. Viewing these challenges the authors examine three objectives of reforming the tax system: a balanced budget, improving equity and efficiency of taxation and the development of fiscal federalism – as well as the corresponding measures of tax policy in the medium term.
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Bibliographic InfoPaper provided by Gaidar Institute for Economic Policy in its series Working Papers with number 0046.
Length: 18 pages
Date of creation: 2012
Date of revision: 2012
tax system; fiscal policy; balanced budget; fiscal federalism;
Find related papers by JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
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