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An Overview Of Normative Documents On Taxation Issues For March-April 2014

Author

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  • Lyudmila Anisimova

    (Gaidar Institute for Economic Policy)

Abstract

The most noteworthy developments over the period under consideration, against the backdrop of ever growing economic sanctions being imposed by the West and the resulting capital outlow from Russia, are the assertion, by Russian authorities, of lack of any intention on their part to further increase the tax burden, as well as the measures suggested by the RF Ministry of Finance for the purpose of further de-off shoriza?? on of Russia’s economy, as well as measures designed to increase the economic responsibility of Russian organizations acting as tax agents responsible for proper transfer of dividends and interest due to foreign investors on the basis of tax exemption mechanism in those instances when the said foreign investors are not iden?? fi ed in accordance with Russian legislation as genuine beneficiaries (owners) of such incomes.

Suggested Citation

  • Lyudmila Anisimova, 2014. "An Overview Of Normative Documents On Taxation Issues For March-April 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 5, pages 51-58, Ìay.
    • Handle: RePEc:gai:recdev:323
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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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