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Is There a Need for Elimination of the VAT in Russia? (Problem Analysis Subject to Long-term Forecast of Tax System Stability)

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  • I. Trunun

Abstract

The role of the value-added tax in Russia, reduction of the tax rate in order to minimize its distortionary effects on economic development and even its possible replacement with the retail sales tax are one of the most popular discussion topics among decision-makers through the last 2-3 years. The paper is focused on the analysis of the VAT in Russia, its revenue-raising function as well as its role in tax policy and tax system of Russia. The conclusions are based on alternative options of economic policy that include elimination of the VAT in Russia.

Suggested Citation

  • I. Trunun, 2008. "Is There a Need for Elimination of the VAT in Russia? (Problem Analysis Subject to Long-term Forecast of Tax System Stability)," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 9.
    • Handle: RePEc:nos:voprec:y:2008:id:1349
    DOI: 10.32609/0042-8736-2008-9-34-49
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