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A Review Of Taxation Regulatory Documents Adopted In The Period Of October-November 2014

Author

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  • Lyudmila Anisimova

    (Gaidar Institute for Economic Policy)

Abstract

The period of October–November 2014 was very unstable economically. The rapid slide of crude oil prices, below $80 per barrel, was followed by a nearly 40% depreciation of the ruble against world currencies. Having lifted li mits on the ruble exchange rate fluctuations and imposed limits on access to the ruble liquidity, the Bank ofRussia has stopped in the short run the fall of ruble exchange rate, however, according to experts, this shouldn’t be regarded as stabilization of the ruble. A package of legal acts and technical documents on taxation was adopted. Some of the decisions made are questionable and not economically seamless. In our opinion, some of the decisions are timeserving and should be reconsidered.

Suggested Citation

  • Lyudmila Anisimova, 2014. "A Review Of Taxation Regulatory Documents Adopted In The Period Of October-November 2014," Russian Economic Development, Gaidar Institute for Economic Policy, issue 12, pages 40-45, December.
    • Handle: RePEc:gai:recdev:422
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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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