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An Overview of Normative Documents on Taxation Issues for November-December 2012

Author

Listed:
  • Lyudmila Anisimova

    (Gaidar Institute for Economic Policy)

Abstract

In December 2012, a number of amendments and alterations were introduced into tax and budget legislation, as well as into legislation regulating the sphere of mandatory payments and government off-budget funds. An analysis of the possible scenarios for further development of the taxation system and the system of mandatory payments must be done with due regard for the Annual Presidential Address to the RF Federal Assembly delivered by President Vladimir Putin on 12 December 2012 and for the initiatives put forth by the RF Government and the RF Ministry of Finance.

Suggested Citation

  • Lyudmila Anisimova, 2013. "An Overview of Normative Documents on Taxation Issues for November-December 2012," Russian Economic Development, Gaidar Institute for Economic Policy, issue 1, pages 83-91, January.
    • Handle: RePEc:gai:recdev:64
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    More about this item

    Keywords

    Economic Legislation; Normative Documents; Taxation;
    All these keywords.

    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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