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Tax Collection Trends in Russia: Macroeconomic Approach

Author

Listed:
  • Evsey T. Gurvich

    (Financial Research Institute, Moscow, Russia)

  • Alexandra L. Suslina

    (Financial Research Institute, Moscow, Russia)

Abstract

The paper is based on macroeconomic approach to tax collection measurement, implying use of national accounts items as a proxy for tax base. Analysis revealed the negative trend in VAT collection and growing share of hidden wages, that signals potential future losses of fiscal revenues. We found also that VAT collection decreases in response to economic decline, intensifying fiscal risks appearing at the recession stage.

Suggested Citation

  • Evsey T. Gurvich & Alexandra L. Suslina, 2015. "Tax Collection Trends in Russia: Macroeconomic Approach," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 22-33, August.
    • Handle: RePEc:fru:finjrn:150403:p:22-33
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    Cited by:

    1. Aleksandra L. Osmolovskaya-Suslina & Sofiia R. Borisova & Victoria A. Moskvina, 2021. "Integral Tax Collection Index as a New Approach to Assessing Tax Administration," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 54-80, December.

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