THE REVIEW OF RUSSIAN REGULATORY DOCUMENTS ON TAXATION ISSUES IN DECEMBER 2015 -JANUARY 2016
Lyudmila Anisimova
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Lyudmila Anisimova: Gaidar Institute for Economic Policy
Russian Economic Development, 2016, issue 2, 98-108
Abstract:
Amid fi nancial instability, the state is not recommended to increase any form of financial pressure. On the contrary, it is advisable to limit state obliga- tions, cut state expenditures and preserve reserves. However, the burden on taxpayers is not reduced or reduced insignifi cantly and only in in respect of individual groups of payers1 and some times it becomes even higher due to expansion of the mandatory payment base.
Keywords: Normative Documents; Taxation Issues; Russian Economy (search for similar items in EconPapers)
JEL-codes: E62 E65 H21 H32 (search for similar items in EconPapers)
Date: 2016
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