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Review of Regulatory Documents on Taxation Issues in December 2013-January 2014

Author

Listed:
  • Lyudmila Anisimova

    (Gaidar Institute for Economic Policy)

Abstract

In the period under review, in the area of tax initiatives it is worth mentioning the speech of D.A. Medvedev, Chairman of the Government of the Russian Federation at the Gaidar Forum and signing of the General Agreement between the All-Russian Association of Trade-Unions, All-Russian Associations of Employers and the Government of the Russian Federation in the 2014–2016 period. Also, it is worth paying a?? en?? on to the following new trend which emerged in the period under review: active changes in the tax legislation as regards taxa?? on of financial entities, operation with securities and financial instruments of forward deals; aggravation by financial entities of problems in the sphere of tax administration of revenues of regional and local budgets – up to the expected limitation of the limits of their institutional responsibility for the revenues of federal and local budgets1; revival of the debates on further expansion of authorities of law enforcement agencies in carrying out of tax control.

Suggested Citation

  • Lyudmila Anisimova, 2014. "Review of Regulatory Documents on Taxation Issues in December 2013-January 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 2, pages 59-66, January.
    • Handle: RePEc:gai:recdev:289
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    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

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