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Tax Climate of Russia: Influence on the Competitiveness of Business Subjects

Author

Listed:
  • Pogorletskiy Alexander I.

    (Saint Petersburg State University)

Abstract

The article deals with tax component of international competitiveness of Russian business subjects - tax residents. The author makes account of strong and weak sides of Russian tax climate for business development as well as compares levels of tax burden and rates of basic taxes in Russia and in the number of foreign countries. The recommendations for the Russian tax climate improving are given.

Suggested Citation

  • Pogorletskiy Alexander I., 2012. "Tax Climate of Russia: Influence on the Competitiveness of Business Subjects," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 11, pages 9-16.
    • Handle: RePEc:idp:bizinf:y:2012:i:11:p:9_16
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