Tax benefits on healthcare and education in Russia and selected OECD countries

Nikolai Milogolov ()

Finansovyj žhurnal — Financial Journal, 2014, issue 3, 68-75

Abstract: There is a comparative analysis of “hidden” expenditures on healthcare and education in this article. For the purposes of this analysis, we use the term “hidden” expenditure on healthcare and education by which we mean tax benefits. We compare tax benefits on VAT, personal income tax and corporate profit tax in selected OECD countries such as Spain, Slovakia, Norway, USA, UK, France, Germany and Turkey with Russian tax benefits.

Keywords: tax benefits; education; healthcare; individual income tax; VAT; corporate profit tax (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:140307:p:68-75

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