Abstract
This chapter discusses the current state of taxation and public finance in the Russian Federation and compares some aspects of Russian public finance to other CIS and Eastern European countries and to selected OECD countries. The chapter begins with a discussion of the present tax system and structure in Russia, then places the Russian system in perspective by comparing certain aspects of the Russian system to those of other countries. Comparisons of tax burden as a percentage of GDP are made with other former Soviet republics as well as selected OECD countries. A ranking is done to determine where Russia fits on a relative scale. Percentage breakdowns are also given by major tax category. Several comparisons are also made using the Tax Misery Index statistics. Interestingly, Russia does not fare too badly compared to some other countries in terms of tax burden and tax misery, although there is room for improvement.
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(2006). A Comparative Study of Taxation in Russia and Other CIS, East European and OECD Countries. In: Accounting and Financial Systems Reform in Eastern Europe and Asia. Springer, Boston, MA. https://doi.org/10.1007/0-387-25710-1_10
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DOI: https://doi.org/10.1007/0-387-25710-1_10
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