Tax neutrality and business taxation in Russia : a proposal for a consumption-based reform of the Russian income and profit tax

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Dokumentart: WorkingPaper
Date: 2002
Source: Tübinger Diskussionsbeiträge der Wirtschaftswissenschaftlichen Fakultät ; 242
Language: English
Faculty: 6 Wirtschafts- und Sozialwissenschaftliche Fakultät
Department: Wirtschaftswissenschaften
DDC Classifikation: 330 - Economics
Keywords: Unternehmen / Steuerrecht , Steuerneutralität , Russland
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The paper consists of 4 parts. I will start with defining the relevant aspects of tax neutrality. Then, I will evaluate general profit taxation in Russia with respect to its influence on economic decisions. The third part discusses the government bill for a simplified single tax for small businesses. In the last part, a proposal for reforming Russian profit taxation is presented that would make the income tax system neutral with respect to most business decisions.

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