Tax Base Erosion in Russian Federation: Problems of Measuring, Scale and Effects

Nikolai Milogolov () and Kermen N. Tserenova ()
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Kermen N. Tserenova: Financial Research Institute, Moscow 127006, Russia

Finansovyj žhurnal — Financial Journal, 2016, issue 6, 7-19

Abstract: The article is focused on the review of economic analysis of base erosion and profit shifting (BEPS) and discusses some indirect BEPS existence indicators in Russia. The authors reveal main difficulties with data availability for BEPS analysis and also analyze best data availability practice, discuss methodological approaches for BEPS analysis and suggest own results and recommendations. Moreover, this article presents an identification of indirect signs of BEPS existence in the Russian Federation.

Keywords: base erosion; profit shifting; tax policy; OECD; multinational companies; foreign direct investments (search for similar items in EconPapers)
JEL-codes: H25 H26 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:160601:p:7-19

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