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Study the Possibility of Introducing the Tax Rules in the Allocation of Costs to the Russian Tax Legislation
[Исследование Возможности Внедрения В Российское Налоговое Законодательство Правил Налогообложения При Распределении Затрат]

Author

Listed:
  • Shatalov, Stanislav (Шаталов, Станислав)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Zakharenkova, E. (Захаренкова, Е.)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

The report presents the analysis of the legal nature and practical implementation of cost sharing mechanism and conclusions on the possibility to introduce cost sharing rules in the Russian tax legislation. The results of the work are based on the thorough analysis of the theory and practice of cost sharing in Russia and worldwide.

Suggested Citation

  • Shatalov, Stanislav (Шаталов, Станислав) & Zakharenkova, E. (Захаренкова, Е.), 2016. "Study the Possibility of Introducing the Tax Rules in the Allocation of Costs to the Russian Tax Legislation [Исследование Возможности Внедрения В Российское Налоговое Законодательство Правил Налог," Working Papers 545, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:545
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    References listed on IDEAS

    as
    1. Tomáš Brabenec, 2010. "Certain Important Aspects of Cost Contribution Arrangements in Financial Management [Některé důležité aspekty Cost contribution arrangements ve finančním řízení]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(2), pages 63-83.
    2. Silipo, Damiano Bruno & Weiss, Avi, 2005. "Cooperation and competition in an R&D market with spillovers," Research in Economics, Elsevier, vol. 59(1), pages 41-57, March.
    3. Paul Gertler & Orie Shelef & Catherine Wolfram & Alan Fuchs, 2013. "How Pro-Poor Growth Affects the Demand for Energy," NBER Working Papers 19092, National Bureau of Economic Research, Inc.
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    Keywords

    cost sharing mechanism; cost sharing rules; tax legislation; Russia;
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