Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1New Approaches to the Taxation of Financial Sector in the Light of the Global Financial Crisis
AbstractWe consider the recommendations of international organizations to change the approach to the taxation of the financial sector in the light of the world financial crisis, the current theoretical approaches to the definition and justification instruments (mechanisms) taxation of the financial sector, discussed in the light of the global financial crisis, the experience of foreign countries, applying recommended in light of the global financial crisis tools taxation of the financial sector, as well as some aspects of Russian assessment practice in the relevant field.
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Bibliographic InfoPaper provided by Russian Presidential Academy of National Economy and Public Administration in its series Working Papers with number 7.
Length: 73 pages
Date of creation: Jun 2013
Date of revision:
nalogoooblazhenie; financial sector;
Find related papers by JEL classification:
- G1 - Financial Economics - - General Financial Markets
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
This paper has been announced in the following NEP Reports:
- NEP-ACC-2013-10-02 (Accounting & Auditing)
- NEP-ALL-2013-10-02 (All new papers)
- NEP-CIS-2013-10-02 (Confederation of Independent States)
- NEP-TRA-2013-10-02 (Transition Economics)
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