Show Summary Details

Page of

PRINTED FROM OXFORD HANDBOOKS ONLINE (www.oxfordhandbooks.com). © Oxford University Press, 2018. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a title in Oxford Handbooks Online for personal use (for details see Privacy Policy and Legal Notice).

date: 11 December 2019

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.

Keywords: tax reform, natural resource taxation, small business tax

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.

Please subscribe or login to access full text content.

If you have purchased a print title that contains an access token, please see the token for information about how to register your code.

For questions on access or troubleshooting, please check our FAQs, and if you can''t find the answer there, please contact us.