Problems and Prospects of Fiscal and Tax Policy in the Republic of Crimea

Nina I. Malis (), Natalya A. Gorokhova () and Irina V. Kiviko ()
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Nina I. Malis: Financial University under the Government of the Russian Federation
Natalya A. Gorokhova: Financial University under the Government of the Russian Federation
Irina V. Kiviko: Ministry of Finance, Republic of Crimea

Finansovyj žhurnal — Financial Journal, 2015, issue 5, 59-71

Abstract: Joining of the Republic of Crimea and Sevastopol required serious adaptation of the previous Ukrainian legislation to the Russian one, including budget and tax legislation. The change to the new rules of taxation showed, that own tax profits are not enough for the balanced budget. At the same time, Crimea obviously has tax potential, which must be used in the nearest prospect. The tax profits of Crimea are examined in the presented article and all taxes, which the Crimean taxpayers will pay beginning from 2015, are analyzed, the prospective forecast of tax profits is made as well.

Keywords: Republic of Crimea; budget of the Republic of Crimea; tax receipts; tax potential; tax on the profits of a natural person; community charges; transport tax; excises; budget transfers (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:150505:p:59-71

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