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A Review Of Russia’S Taxation Regulatory Documents Adopted In The Period Of September-October 2014

Author

Listed:
  • Lyudmila Anisimova

    (Gaidar Institute for Economic Policy)

Abstract

It’s worth noting that administrative bodies in the period under review made active eff orts in rule-making regarding the issues within the scope of their competence. Considering the challenging situation faced by Russia due to western sanctions, there are two reasons that might cause such an activity. On the one hand, the quality of regulatory documents and administration schemes should be enhanced, because the role of public funding becomes critical, competition for resources gains momentum amid projected growth in investment capital outflows in 2014 and falling crude oil prices during 2014. On the other hand, active rule-making eff orts amid crisis may reflect exacerbation of the struggle for survival between diff erent government agencies.

Suggested Citation

  • Lyudmila Anisimova, 2014. "A Review Of Russia’S Taxation Regulatory Documents Adopted In The Period Of September-October 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 56-60, November.
    • Handle: RePEc:gai:recdev:406
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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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