Tax Policy and Tax Administration in Russia: The Case of the Banking Sector

Richard Hainsworth and William Tompson ()

Post-Communist Economies, 2002, vol. 14, issue 3, 277-300

Abstract: The 'informal' sector of an economy is generally seen as a private sphere, where agents seek to escape the reach of the state and, in particular, the tax organs. However, given the weakness of the Russian state and the enormous scale of informal economic activity, the fiscal authorities try to cope, at least in part, by adopting informal strategies of their own. This paper aims to deepen our understanding of how this informal fiscal system actually works. While the analysis here focuses on the banking system, its implications for tax and accounting reform extend far beyond the banking sector.

Date: 2002
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/1463137022000013386 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:pocoec:v:14:y:2002:i:3:p:277-300

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/CPCE20

DOI: 10.1080/1463137022000013386

Access Statistics for this article

Post-Communist Economies is currently edited by Roger Clarke

More articles in Post-Communist Economies from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().