A study of the economic features of taxation of corporate profits in the Russian Federation in the 2010s

Исследование экономических особенностей налогообложения прибыли организаций в Российской Федерации в 2010-х гг

Alexeey Michael (), Belev Sergey (), Vekerle Konstantin (), Zolotareva Anna (), Leonov Elisey (), Ilya Sokolov and Matveev Evgeniy ()
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Alexeey Michael: Russian Presidential Academy of National Economy and Public Administration
Belev Sergey: Russian Presidential Academy of National Economy and Public Administration
Vekerle Konstantin: Russian Presidential Academy of National Economy and Public Administration
Zolotareva Anna: Russian Presidential Academy of National Economy and Public Administration
Leonov Elisey: Russian Presidential Academy of National Economy and Public Administration
Matveev Evgeniy: Russian Presidential Academy of National Economy and Public Administration, https://www.ranepa.ru/eng/

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: This article presents the main results of research on the topic of The research of the economic features of the corporate profit tax in the Russian Federation in the 2010s. The paper provides an overview of the international practice of the evolution of corporate profit taxation. Corporate profit tax is not optimal, since it distorts the decisions made by the company: about the source of funding (if interests on loans can be deducted from corporate profit tax base), about dividend payments (if the classical system with double taxation of distributed profits is applied), investment decisions, etc. In the framework of this work, the economic effects of distortions caused by the corporate profit tax in the Russian Federation and methods of their minimization will be analyzed, and the estimation of the scale of this distortions will be provided.

Keywords: налог на прибыль; эвлюция налогообложения; временной анализ (search for similar items in EconPapers)
Pages: 71 pages
Date: 2021-01
New Economics Papers: this item is included in nep-acc and nep-cis
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