Russia's Fiscal Policy in the Present Time

M. Boboev and V. Kashin.

Voprosy Ekonomiki, 2002, vol. 7

Abstract: In the article the basics of taxation and principal aims of fiscal policy are presented. Main drawbacks of the Russian tax system are discussed: a lack of fairness in tax rates, weak tax control, complexity of the basic tax procedures. The authors suggest to pass from taxation of net profits to taxation of capitals and profits taken away from enterprises, to introduce a single national system of registration of taxpayers instead of passport control, social security, etc.

Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:nos:voprec:2002-7-4

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