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Problems of taxation of non"commercial organizations in Russia

Author

Listed:
  • Sergey Sinelnikov-Murylev

    (Gaidar Institute for Economic Policy)

  • Ilya Trunin

    (Gaidar Institute for Economic Policy)

Abstract

The authors made an attempt to analyse a wide scope of issues connected with the tax position of non_commercial organizations. In the book they describe the policy of a number of foreign countries regarding taxation of non_commercial organizations and peculiarities of the Russian approach to the taxation of such organizations. Certain recommendations are made on improving the Russian legislation in this sphere.

Suggested Citation

  • Sergey Sinelnikov-Murylev & Ilya Trunin, 2007. "Problems of taxation of non"commercial organizations in Russia," Research Paper Series, Gaidar Institute for Economic Policy, issue 108P.
  • Handle: RePEc:gai:rpaper:99
    as

    Download full text from publisher

    File URL: http://www.iep.ru/files/RePEc/gai/rpaper/99Sinelnikov.pdf
    File Function: Revised version, 2012
    Download Restriction: no

    More about this item

    Keywords

    taxation; tax; noncommercial organization; Russia;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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