Improvement of corporate profit tax in the Russian Federation in the medium term
The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and review of international experience provided an opportunity to describe possible solutions to those issues.
Volume (Year): (2011)
Issue (Month): 149P ()
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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Jack M. Mintz, 1988.
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- Feldstein, Martin, 1990. "The Second Best Theory of Differential Capital Taxation," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 256-267, January.
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- Joseph E. Stiglitz, 1968. "The Effects of Income, Wealth, and Capital Gains Taxation on Risk Taking," Cowles Foundation Discussion Papers 248, Cowles Foundation for Research in Economics, Yale University.
- Harris, Milton & Raviv, Artur, 1991. " The Theory of Capital Structure," Journal of Finance, American Finance Association, vol. 46(1), pages 297-355, March.
- Boadway, Robin*Shah, Anwar, 1992. "How tax incentives affect decisions to invest in developing countries," Policy Research Working Paper Series 1011, The World Bank.
- repec:nos:01book:201205020517 is not listed on IDEAS
- George A. Akerlof, 1970. "The Market for "Lemons": Quality Uncertainty and the Market Mechanism," The Quarterly Journal of Economics, Oxford University Press, vol. 84(3), pages 488-500.
- Kay, John A, 1990. "Tax Policy: A Survey," Economic Journal, Royal Economic Society, vol. 100(399), pages 18-75, March. Full references (including those not matched with items on IDEAS)
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