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Improvement of corporate profit tax in the Russian Federation in the medium term

Sergey Sinelnikov-Murylev and Elena Shkrebela

Research Paper Series, 2011, issue 149P

Abstract: The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and review of international experience provided an opportunity to describe possible solutions to those issues.

Keywords: tax; taxation; income; Russia; tax laws (search for similar items in EconPapers)
JEL-codes: E62 H20 H24 H25 H50 H60 (search for similar items in EconPapers)
Date: 2011
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http://www.iep.ru/files/RePEc/gai/rpaper/57Sinelnikov.pdf Revised version, 2012 (application/pdf)

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