IDEAS home Printed from https://ideas.repec.org/a/gai/recdev/245.html
   My bibliography  Save this article

An Overview Of Normative Documents On Taxation Issues For October–November 2013

Author

Listed:
  • Lyudmila Anisimova

    (Gaidar Institute for Economic Policy)

Abstract

Russia’s tax and fiscal policy during the period under consideration was extremely contradictory. On the one hand, the shortage of budget revenues resulting from the stagnant state of the Russian economy compelled the authorities to make an emphasis on forceful methods in their fight against tax fraud and tax evasion. On the other hand, the October-November period of 2013 saw the adoption of several normative documents establishing that income from some types of financial activity, deemed excessively risky for the persons carrying it out as well as for the economy as a whole, should be exempt from taxation. This series of tax exemptions can be reasonably interpreted as a direct encouragement of such activities; moreover, it should be said that the aforementioned tax benefits are not envisaged in The Main Directions of Tax Policy for 2013–2015.

Suggested Citation

  • Lyudmila Anisimova, 2013. "An Overview Of Normative Documents On Taxation Issues For October–November 2013," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 48-54, December.
    • Handle: RePEc:gai:recdev:245
    as

    Download full text from publisher

    File URL: http://www.iep.ru/files/RePEc/gai/recdev/245Anisimova.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Normative Documents; Taxation Issues;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E65 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Studies of Particular Policy Episodes
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gai:recdev:245. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Olga Beloborodova (email available below). General contact details of provider: https://edirc.repec.org/data/gaidaru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.