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Assessment of the Scope of Tax Base Erosion in Russia

Author

Listed:
  • Azamat B. Berberov

    (Gaidar Institute for Economic Policy, Moscow 125009, Russia)

  • Nikolay S. Milogolov

    (Financial Research Institute, Moscow 127006, Russia; Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow 119571, Russia)

Abstract

This article is focused on the evaluation of the scale of tax base erosion in Russia. To achieve this goal the authors use the indicator methodology for tax base erosion assessment, according to Action 11 of the BEPS (Base Erosion and Profit Shifting) Plan. Estimations are based on the data from the competent authorities of Russia, as well as information provided by supranational institutions. The results of the study show that tax base erosion problem is highly significant for the Russian Federation and requires an adequate response from the competent authorities, including implementation of the OECD recommendations in national legislation.

Suggested Citation

  • Azamat B. Berberov & Nikolay S. Milogolov, 2018. "Assessment of the Scope of Tax Base Erosion in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 47-58, December.
    • Handle: RePEc:fru:finjrn:180604:p:47-58
    DOI: 10.31107/2075-1990-2018-6-47-58
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    References listed on IDEAS

    as
    1. David Bradbury, & Tibor Hanappi & Anne Moore, . "Estimating the fiscal effects of base erosion and profit shifting: data availability and analytical issues," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    2. Nikolay S. Milogolov & Kermen N. Tserenova, 2016. "Tax Base Erosion in Russian Federation: Problems of Measuring, Scale and Effects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 7-19, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    tax base erosion; multinational companies; BEPS plan; foreign direct investment; effective tax rate; debt burden; OECD;
    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

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