Tax Collection Trends in Russia: Macroeconomic Approach

Evsey T. Gurvich () and Alexandra Suslina ()
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Evsey T. Gurvich: Financial Research Institute, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2015, issue 4, 22-33

Abstract: The paper is based on macroeconomic approach to tax collection measurement, implying use of national accounts items as a proxy for tax base. Analysis revealed the negative trend in VAT collection and growing share of hidden wages, that signals potential future losses of fiscal revenues. We found also that VAT collection decreases in response to economic decline, intensifying fiscal risks appearing at the recession stage.

Keywords: fiscal revenues; budget risks; taxes; tax collection; VAT; corporate profit tax; labor taxes (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150403:p:22-33

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