- Consulting Editors
- Modernization and the Russian Economy: Three Hundred Years of Catching Up
- Command Economy and its Legacy
- Russia’s Economic Transformation
- Transformational Recession
- Growth Trends in Russia After 1998
- Institutional Performance
- Corporate Governance in Russia
- The Russian Tax System
- The Unofficial Economy in Russia
- Russian Corruption
- Russia’s Dependence on Resources
- The Russian Oil Sector
- The Russian Natural Gas Sector
- The Russian Electricity Market: Variants of Development
- The Economics of Mineral Resources
- The Challenge of Reforming Environmental Regulation in Russia
- Economics of the Military-Industrial Complex
- Science, High-Tech Industries, and Innovation
- Blame the Switchman? Russian Railways Restructuring After Ten Years
- Russian Agriculture and Transition
- Russian Banking as an Active Volcano
- Financial and Credit Markets
- Russian Trade and Foreign Direct Investment Policy at the Crossroads
- Economic Geography of Russia
- Russian Fiscal Federalism: Impact of Political and Fiscal (De)centralization
- Regional Challenges: the Case of Siberia
- Labor Market Adjustment: is Russia Different?
- Higher Education Reform and Access to College in Russia
- Russia’s Health Care System: Difficult Path of Reform
- Poverty and Inequality in Russia
- Recent Demographic Developments in the Russian Federation
Abstract and Keywords
This chapter provides a description and analysis of the Russian tax system and its development since the start of economic transition. The current tax system has evolved in form, though not always in substance, to essentially a market-oriented structure containing a conventional mixture of indirect and direct taxes. There are, however, certain idiosyncratic elements of the Russian system that resulted from the country’s historical, economic, and political circumstances. These include the federal system of government, the importance of natural resources in the economy, and the structure of particular markets that emerged from the decline or breakup of state enterprises. The performance of the tax system and its perception by business taxpayers is evaluated based on macroeconomic and firm-level data. In addition, we examine in greater detail taxation of two specific sectors: oil extraction and the small business.
Michael V. Alexeev is a Professor of Economics at Indiana University in Bloomington. His research interests include economics of institutions, public economics and economics of transition.
Robert F. Conrad is an Associate Professor of Public Policy Studies and Economics at Duke University in Durham. His research interests include tax policy and natural resource economics.
Access to the complete content on Oxford Handbooks Online requires a subscription or purchase. Public users are able to search the site and view the abstracts and keywords for each book and chapter without a subscription.
If you have purchased a print title that contains an access token, please see the token for information about how to register your code.