IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this paper

Sub-Federal Tax Exemptions in Russia: Less Taxes, More Investment?

  • Kolomak Evgeniya

    ()

The federal structure of Russia allows local authorities to determine independently some business taxes, thus opening up the opportunity to influence the business climate in order to attract mobile factors in economic development. This paper reveals the trends in the granting of regional tax exemptions and estimates their effects on the attraction of investment. The panel data embraces the characteristics of regional legislation and the indices of regional economic development for 72 regions over the period 1992–1998. The main conclusions of the study are: 1) regional investment legislation has an essential and positive impact on investment attraction, but can not itself be an engine of regional economic development; 2) the inter-regional diffusion of investment-related sub-federal laws has a tendency to increase the level of tax reliefs, as well as their period and flexibility; 3) more active in the adoption of investment legislation are those regional authorities that have higher estimations of the lack of investment and risk.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: https://eercnetwork.com/default/download/creater/working_papers/file/dc031890f442b1e7d61137fbbd89d2075f6652e5.pdf
Download Restriction: no

Paper provided by EERC Research Network, Russia and CIS in its series EERC Working Paper Series with number 2k/07e.

as
in new window

Length: 38 pages
Date of creation: 05 Apr 2001
Date of revision:
Handle: RePEc:eer:wpalle:2k/07e
Contact details of provider: Postal:
EERC Research Network, Russia and CIS, 92/94, Dmytrivska Str., suite 404, Kyiv, 01135 Ukraine

Phone: +38(044)492-8012
Fax: +1(202)478-1968
Web page: http://www.eercnetwork.com

Order Information: Postal: EERC Research Network, Russia and CIS, 92/94, Dmytrivska Str., suite 404, Kyiv, 01135 Ukraine
Web: https://eercnetwork.com/paper Email:


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.:

as in new window
  1. Berkowitz, Daniel & DeJong, David N., 2002. "Accounting for growth in post-Soviet Russia," Regional Science and Urban Economics, Elsevier, vol. 32(2), pages 221-239, March.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:eer:wpalle:2k/07e. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Anton Pashchenko)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.