AN OVERVIEW OF NORMATIVE DOCUMENTS ON TAXATION ISSUES FOR OCTOBER–NOVEMBER 2013

Lyudmila Anisimova
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Lyudmila Anisimova: Gaidar Institute for Economic Policy

Russian Economic Development, 2013, issue 12, 48-54

Abstract: Russia’s tax and fiscal policy during the period under consideration was extremely contradictory. On the one hand, the shortage of budget revenues resulting from the stagnant state of the Russian economy compelled the authorities to make an emphasis on forceful methods in their fight against tax fraud and tax evasion. On the other hand, the October-November period of 2013 saw the adoption of several normative documents establishing that income from some types of financial activity, deemed excessively risky for the persons carrying it out as well as for the economy as a whole, should be exempt from taxation. This series of tax exemptions can be reasonably interpreted as a direct encouragement of such activities; moreover, it should be said that the aforementioned tax benefits are not envisaged in The Main Directions of Tax Policy for 2013–2015.

Keywords: Normative Documents; Taxation Issues (search for similar items in EconPapers)
JEL-codes: E62 E65 H21 H32 (search for similar items in EconPapers)
Date: 2013
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