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Directions of Improvement of Russian Tax Legislation in the Part of Taxation of Capital Gains of Assets
[Направления Совершенствования Российского Налогового Законодательства В Части Налогообложения Прироста Капитальной Стоимости Активов]

Author

Listed:
  • Gromov, Vladimir (Громов,Владимир)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Malinina, Tatiana (Малинина, Татьяна)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

The study is devoted to research and development of solutions of actual taxation problems in the area where a source of a taxpayer’s economic benefit is increase in value of assets. The main attention is paid to the analysis of theoretical, methodological and practical aspects of setting and calculation of a tax on capital gains in domestic and foreign practice.

Suggested Citation

  • Gromov, Vladimir (Громов,Владимир) & Malinina, Tatiana (Малинина, Татьяна), 2015. "Directions of Improvement of Russian Tax Legislation in the Part of Taxation of Capital Gains of Assets [Направления Совершенствования Российского Налогового Законодательства В Части Налогообложени," Published Papers mak16, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:ppaper:mak16
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    More about this item

    Keywords

    Capital gain; Taxation of capital gains; Cost basis of assets; Adjustment of cost basis; Holding period;
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