Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax

Dirk Kiesewetter

No 242, Tübinger Diskussionsbeiträge from University of Tübingen, School of Business and Economics

Abstract: The paper consists of 4 parts. I will start with defining the relevant aspects of tax neutrality. Then, I will evaluate general profit taxation in Russia with respect to its influence on economic decisions. The third part discusses the government bill for a simplified single tax for small businesses. In the last part, a proposal for reforming Russian profit taxation is presented that would make the income tax system neutral with respect to most business decisions.

Keywords: Unternehmen; Steuerrecht; Steuerneutralität; Russland (search for similar items in EconPapers)
Date: 2002
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:tuedps:242

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