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Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1New Approaches to the Taxation of Financial Sector in the Light of the Global Financial Crisis

Author

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  • Tatiana Malinina

    (Russian Presidential Academy of National Economy and Public Administration)

Abstract

We consider the recommendations of international organizations to change the approach to the taxation of the financial sector in the light of the world financial crisis, the current theoretical approaches to the definition and justification instruments (mechanisms) taxation of the financial sector, discussed in the light of the global financial crisis, the experience of foreign countries, applying recommended in light of the global financial crisis tools taxation of the financial sector, as well as some aspects of Russian assessment practice in the relevant field.

Suggested Citation

  • Tatiana Malinina, 2013. "Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1New Approaches to the Taxation of Financial Sector in the Light of the Global Financial," Working Papers 7, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:7
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    Keywords

    nalogoooblazhenie; financial sector;

    JEL classification:

    • G1 - Financial Economics - - General Financial Markets
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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