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Tax benefits on healthcare and education in Russia and selected OECD countries

Author

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  • Nikolai S. Milogolov

    (Financial Research Institute, Moscow 127006, Russia)

Abstract

There is a comparative analysis of “hidden” expenditures on healthcare and education in this article. For the purposes of this analysis, we use the term “hidden” expenditure on healthcare and education by which we mean tax benefits. We compare tax benefits on VAT, personal income tax and corporate profit tax in selected OECD countries such as Spain, Slovakia, Norway, USA, UK, France, Germany and Turkey with Russian tax benefits.

Suggested Citation

  • Nikolai S. Milogolov, 2014. "Tax benefits on healthcare and education in Russia and selected OECD countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 68-75, September.
  • Handle: RePEc:fru:finjrn:140307:p:68-75
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    Cited by:

    1. Viktor P. Ivanitsky & Dmitry N. Gabyshev & Larisa D. Zubkova, 2019. "Individual income tax: New opportunities for management," Upravlenets, Ural State University of Economics, vol. 10(5), pages 41-51, October.

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