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Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1New Approaches to the Taxation of Financial Sector in the Light of the Global Financial Crisis

Listed author(s):
  • Tatiana Malinina


    (Russian Presidential Academy of National Economy and Public Administration)

We consider the recommendations of international organizations to change the approach to the taxation of the financial sector in the light of the world financial crisis, the current theoretical approaches to the definition and justification instruments (mechanisms) taxation of the financial sector, discussed in the light of the global financial crisis, the experience of foreign countries, applying recommended in light of the global financial crisis tools taxation of the financial sector, as well as some aspects of Russian assessment practice in the relevant field.

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Paper provided by Russian Presidential Academy of National Economy and Public Administration in its series Working Papers with number 7.

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Length: 73 pages
Date of creation: Jun 2013
Handle: RePEc:rnp:wpaper:7
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