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Directions of Perfection of the Russian Tax Legislation on Topical Issues of Taxation of Income from Transactions with Financial Instruments
[Направления Совершенствования Российского Налогового Законодательства По Актуальным Вопросам Налогообложения Доходов От Операций С Финансовыми Инструментами]

Author

Listed:
  • Malinina, Tatiana (Малинина, Татьяна)

    () (Russian Presidential Academy of National Economy and Public Administration (RANEPA), Gaidar Institute for Economic Policy)

  • Gromov, Vladimir (Громов, Владимир)

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

Abstract

The paper concerns the current regulations and practice and presents proposals for improving it on the important issues of individual and corporate taxation of income from financial instruments in Russia.

Suggested Citation

  • Malinina, Tatiana (Малинина, Татьяна) & Gromov, Vladimir (Громов, Владимир), 2016. "Directions of Perfection of the Russian Tax Legislation on Topical Issues of Taxation of Income from Transactions with Financial Instruments [Направления Совершенствования Российского Налогового За," Working Papers 544, Russian Presidential Academy of National Economy and Public Administration.
  • Handle: RePEc:rnp:wpaper:544
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    References listed on IDEAS

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    1. Toder, Eric J., 2000. "Tax Cuts or Spending--Does it Make a Difference?," National Tax Journal, National Tax Association, vol. 53(n. 3), pages 361-72, September.
    2. Sommerfeldt, Nelson & Madani, Hatef, 2017. "Revisiting the techno-economic analysis process for building-mounted, grid-connected solar photovoltaic systems: Part two - Application," Renewable and Sustainable Energy Reviews, Elsevier, vol. 74(C), pages 1394-1404.
    Full references (including those not matched with items on IDEAS)

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    Keywords

    regulations; Russia;

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