Directions of Improvement of Russian Tax Legislation in the Part of Taxation of Capital Gains of Assets

Направления совершенствования российского налогового законодательства в части налогообложения прироста капитальной стоимости активов

Vladimir Gromov and Tatiana Malinina

Published Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The study is devoted to research and development of solutions of actual taxation problems in the area where a source of a taxpayer’s economic benefit is increase in value of assets. The main attention is paid to the analysis of theoretical, methodological and practical aspects of setting and calculation of a tax on capital gains in domestic and foreign practice.

Keywords: Capital gain; Taxation of capital gains; Cost basis of assets; Adjustment of cost basis; Holding period (search for similar items in EconPapers)
Pages: 65 pages
Date: 2015-04
New Economics Papers: this item is included in nep-acc and nep-cis
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:ppaper:mak16

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