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Improvement of corporate profit tax in the Russian Federation in the medium term

Author

Listed:
  • Sergey Sinelnikov-Murylev

    (Gaidar Institute for Economic Policy)

  • Elena Shkrebela

    (Gaidar Institute for Economic Policy)

Abstract

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.

Suggested Citation

  • Sergey Sinelnikov-Murylev & Elena Shkrebela, 2011. "Improvement of corporate profit tax in the Russian Federation in the medium term," Research Paper Series, Gaidar Institute for Economic Policy, issue 149P.
    • Handle: RePEc:gai:rpaper:57
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    File URL: https://www.iep.ru/files/RePEc/gai/rpaper/57Sinelnikov.pdf
    File Function: Revised version, 2012
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    References listed on IDEAS

    as
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    Cited by:

    1. Sergey Bogachev V. & Alexander Gurnak V. & С. Богачев В. & А. Гурнак В., 2017. "НАЛОГОВЫЙ ФАКТОР ЭФФЕКТИВНОЙ РАБОТЫ КОРПОРАЦИЙ НА ФОНДОВОМ РЫНКЕ // The Tax Factor Ensuring Efficient Operation of Corporations on the Stock Market," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 10(1), pages 119-125.

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    More about this item

    Keywords

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    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

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