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Books > Business & Economics > Finance & accounting > Finance > Public finance
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Tax Reform in Russia (Hardcover)
Loot Price: R3,311
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Tax Reform in Russia (Hardcover)
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The fall of the Soviet Union in 1991 brought enormous political,
economic, and social challenges. Since 1991 fiscal reform has been
a pillar of Russia's reform agenda. This book analyzes the effort
to adopt a modern tax code where previously there were few
recognizable taxes, establish an efficient tax administration where
taxpayers had never paid taxes directly, and decentralize the
system of governance where power had been centralized and
dictatorial. Despite the remarkable achievements, many old and new
challenges remain. The authors bring an analytical approach to
fiscal reform in Russia, providing a detailed analysis of the tax
system and estimates of tax compliance and evasion. The book offers
a careful examination of the fiscal architecture of Russia and
concludes with a presentation of remaining reform needs and options
for Russia. Based on Russia's reform experience, the authors also
draw lessons for fiscal reform in other developing and transitional
countries. Given the dynamic nature of Russia's economic
development, this book will prove a timely and informative resource
for academics in economics, public finance, political science and
public administration as well as for policy makers. Its lessons
will also be useful for officials involved with finance in
transition and developing countries.
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