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Tax Base Erosion in Russian Federation: Problems of Measuring, Scale and Effects

Author

Listed:
  • Nikolay S. Milogolov

    (Financial Research Institute, Moscow 127006, Russia)

  • Kermen N. Tserenova

    (Financial Research Institute, Moscow 127006, Russia)

Abstract

The article is focused on the review of economic analysis of base erosion and profit shifting (BEPS) and discusses some indirect BEPS existence indicators in Russia. The authors reveal main difficulties with data availability for BEPS analysis and also analyze best data availability practice, discuss methodological approaches for BEPS analysis and suggest own results and recommendations. Moreover, this article presents an identification of indirect signs of BEPS existence in the Russian Federation.

Suggested Citation

  • Nikolay S. Milogolov & Kermen N. Tserenova, 2016. "Tax Base Erosion in Russian Federation: Problems of Measuring, Scale and Effects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 7-19, December.
    • Handle: RePEc:fru:finjrn:160601:p:7-19
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    Citations

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    Cited by:

    1. Milyausha R. Pinskaya & Ori A. Alaverdyan & Nikolay S. Milogolov, 2018. "Reform of Transfer Pricing Rules in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 108-119, October.
    2. Milyausha R. Pinskaya & Nikolay S. Milogolov & Suren F. Adamyan, 2018. "Tax Treaty Shopping: Risk Analysis at the Macro Level (on the Example of the Republic of Armenia)," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 38-52, August.
    3. Samvel S. Lazaryan & Mariya A. Chernotalova, 2017. "Taxes Impact on Private Investment," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 71-84, June.
    4. Azamat B. Berberov & Nikolay S. Milogolov, 2018. "Assessment of the Scope of Tax Base Erosion in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 47-58, December.

    More about this item

    Keywords

    base erosion; profit shifting; tax policy; OECD; multinational companies; foreign direct investments;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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