IDEAS home Printed from https://ideas.repec.org/p/rnp/wpaper/031930.html
   My bibliography  Save this paper

Russia's international tax policy: finding a balance between protective and incentive measures
[Международная Налоговая Политика России: Поиск Баланса Между Защитными И Стимулирующими Мерами]

Author

Listed:
  • Milogolov, Nikolay (Милоголов, Николай)

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

  • Patel, Svetlana (Патель, Светлана)

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

  • Berberov, Azamat (Берберов, Азамат)

    (Gaidar Institute for Economic Policy)

Abstract

In the paper there is analysis of tax policy in relation to international transactions in Russia and in foreign countries in the context of countering base erosion and increasing competitiveness of jurisdiction for foreign investments. We provide analysis of tax policy instruments in different types of countries (developing, developed, financial centers and offshores). We conclude that scale of base erosion is significant in Russia. We reveal impact of de-ofshorization tax policy measures and propose recommendations for improving international tax policy in Russia.

Suggested Citation

  • Milogolov, Nikolay (Милоголов, Николай) & Patel, Svetlana (Патель, Светлана) & Berberov, Azamat (Берберов, Азамат), 2019. "Russia's international tax policy: finding a balance between protective and incentive measures [Международная Налоговая Политика России: Поиск Баланса Между Защитными И Стимулирующими Мерами]," Working Papers 031930, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:031930
    as

    Download full text from publisher

    File URL: https://repec.ranepa.ru/rnp/wpaper/031930.pdf
    Download Restriction: no
    ---><---

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnp:wpaper:031930. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: RANEPA maintainer (email available below). General contact details of provider: https://edirc.repec.org/data/aneeeru.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.