MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Jaime Vázquez-Caro & Richard M. Bird, 2011. "Benchmarking Tax Administrations in Developing Countries: A Systemic Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Alexeev, Michael & Weber, Shlomo (ed.), 2013. "The Oxford Handbook of the Russian Economy," OUP Catalogue, Oxford University Press, number 9780199759927.
- Xiao Mei Li & Linda Yueh, 2011. "Does Incorporation Improve Firm Performance?," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 73, pages 753-770, December.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Amodio, Francesco & Choi, Jieun & De Giorgi, Giacomo & Rahman, Aminur, 2022.
"Bribes vs. taxes: Market structure and incentives,"
Journal of Comparative Economics, Elsevier, vol. 50(2), pages 435-453.
- Francesco Amodio & Jieun Choi & Giacomo de Giorgi & Aminur Rahman, 2018. "Bribes vs. Taxes: Market Structure and Incentives," Working Papers id:12919, eSocialSciences.
- De Giorgi, Giacomo & Amodio, Francesco & Rahman, Aminur, 2018. "Bribes vs. Taxes: Market Structure and Incentives," CEPR Discussion Papers 13055, C.E.P.R. Discussion Papers.
- Amodio, Francesco & Choi, Jieun & De Giorgi, Giacomo & Rahman, Aminur, 2018. "Bribes vs. Taxes: Market Structure and Incentives," IZA Discussion Papers 11668, Institute of Labor Economics (IZA).
- Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.
- Gohar S. Sedrakyan, 2017. "The Effects of Presumptive Methods of Taxation on Revenue Mobilization in the Value Added Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1718, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Feng Wei & Jean-François Wen, 2019. "The Optimal Turnover Threshold and Tax Rate for SMEs," IMF Working Papers 2019/098, International Monetary Fund.
- Era Dabla-Norris & Florian Misch & Duncan Cleary & Munawer Khwaja, 2020. "The quality of tax administration and firm performance: evidence from developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 514-551, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Andrew Feltenstein & Nour Abdul-Razzak & Jeffrey Condon & Biplab Kumar Datta, 2015.
"Tax Evasion, the Provision of Public Infrastructure and Growth: A General Equilibrium Approach to Two Very Different Countries, Egypt and Mauritius,"
Journal of African Economies, Centre for the Study of African Economies, vol. 24(suppl_2), pages 43-72.
- Andrew Feltenstein & Jeffrey Condon, 2014. "Tax Evasion, the Provision of Public Infrastructure, and Growth: A General Equilibrium Approach to Two Very Different Countries, Egypt and Mauritius," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1426, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Andrew Feltenstein & Jeffrey Condon & Biplab Kumar Datta, 2014. "Tax Evasion, the Provision of Public Infrastructure, and Growth: A General Equilibrium Approach to Two Very Different Countries, Egypt and Mauritius," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1425, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Michael Kaganovich, 2012. "Reform of Higher Education Finance and Access to College in Russia," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 10(4), pages 54-61, December.
- Lucia Tajoli, 2022. "Too much of a good thing? Russia-EU international trade relations at times of war," Economia e Politica Industriale: Journal of Industrial and Business Economics, Springer;Associazione Amici di Economia e Politica Industriale, vol. 49(4), pages 807-834, December.
- Marnix Van Soom & Milan Van Den Heuvel & Jan Ryckebusch & Koen Schoors, 2019.
"Loan Maturity Aggregation In Interbank Lending Networks Obscures Mesoscale Structure And Economic Functions,"
Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium
19/952, Ghent University, Faculty of Economics and Business Administration.
- Marnix Van Soom & Milan van den Heuvel & Jan Ryckebusch & Koen Schoors, 2019. "Loan maturity aggregation in interbank lending networks obscures mesoscale structure and economic functions," Papers 1906.08617, arXiv.org.
- Zvi Lerman, 2017. "Should agricultural employment in transition economies be encouraged?," IZA World of Labor, Institute of Labor Economics (IZA), pages 328-328, January.
- Gidehag, Anton & Lodefalk, Magnus, 2016.
"Recruiting for Small Business Growth: Micro-level Evidence,"
Working Papers
2016:6, Örebro University, School of Business.
- Gidehag, Anton & Lodefalk, Magnus, 2016. "Recruiting for Small Business Growth: Micro-level Evidence," Ratio Working Papers 280, The Ratio Institute.
- Gidehag, Anton & Lodefalk, Magnus, 2016. "Recruiting for Small Business Growth: Micro-level Evidence," HUI Working Papers 119, HUI Research.
- Leonid Polishchuk & Georgiy Syunyaev, 2015.
"Ruling elites’ rotation and asset ownership: implications for property rights,"
Public Choice, Springer, vol. 162(1), pages 159-182, January.
- Leonid Polishchuk & Georgiy Syunyaev, 2013. "Ruling elites' rotation and asset ownership: Implications for property rights," HSE Working papers WP BRP 43/EC/2013, National Research University Higher School of Economics.
- Leonid Polishchuk & Georgiy Syunyaev, 2014. "uling Elites' Rotation and Asset Ownership: Implications for Property Rights," Working Papers 343, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).
- Kuboniwa, Masaaki, 2016. "Estimating GDP and Foreign Rents of the Oil and Gas Sector in the USSR then and Russia now," RRC Working Paper Series 61, Russian Research Center, Institute of Economic Research, Hitotsubashi University.
- Gustafsson, Björn Anders & Nivorozhkina, Ludmila & Wan, Haiyuan, 2021. "Working Beyond the Normal Retirement Age in Urban China and Urban Russia," IZA Discussion Papers 14294, Institute of Labor Economics (IZA).
- Gustafsson Björn & Nivorozhkina Ludmila & Wan Haiyuan, 2021. "Working beyond the normal retirement age in urban China and urban Russia," IZA Journal of Development and Migration, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 12(1), pages 1-21, January.
- Richard M. Bird, 2014.
"Foreign advice and tax policy in developing countries,"
Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144,
Edward Elgar Publishing.
- Richard M. Bird, 2013. "Foreign Advice and Tax Policy in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- repec:idq:ictduk:13663 is not listed on IDEAS
- Fursov, Konstantin & Thurner, Thomas & Nefedova, Alena, 2017.
"What user-innovators do that others don't: A study of daily practices,"
Technological Forecasting and Social Change, Elsevier, vol. 118(C), pages 153-160.
- Konstantin Fursov & Alena Nefedova & Thomas Thurner, 2016. "What User-Innovators Do that Others Don’T: A Study of Daily Practices," HSE Working papers WP BRP 62/STI/2016, National Research University Higher School of Economics.
- Alexeev, Michael (Алексеев, Майкл) & Mamedov, Arseny (Мамедов, Арсений) & Fomina, Evgenia (Фомина, Евгения) & Deryugin, Alexander (Дерюгин, Александр), 2017. "Influence of the Main Characteristics of Interbudgetary Relations on the Indicators of Economic Development of the Subjects of the Russian Federation [Влияние Основных Характеристик Межбюджетных От," Working Papers 031717, Russian Presidential Academy of National Economy and Public Administration.
- Shinichiro Tabata, 2021. "The Contribution of Natural Resource Producing Sectors to the Economic Development of the Sakha Republic," Sustainability, MDPI, vol. 13(18), pages 1-17, September.
- Carsten Sprenger, 2014. "Privatization And Survival – Evidence From A Russian Firm Survey," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 59(200), pages 43-60, January –.
- Filip Novokmet & Thomas Piketty & Gabriel Zucman, 2017.
"Appendix to "From Soviets to Oligarchs: Inequality and Property in Russia, 1905-2016","
Working Papers
halshs-02794397, HAL.
- Filip Novokmet & Thomas Piketty & Gabriel Zucman, 2017. "Appendix to "From Soviets to Oligarchs: Inequality and Property in Russia, 1905-2016"," World Inequality Lab Working Papers halshs-02794397, HAL.
- Filip Novokmet & Thomas Piketty & Gabriel Zucman, 2017. "Appendix to "From Soviets to Oligarchs: Inequality and Property in Russia, 1905-2016"," Working Papers 201710, World Inequality Lab.
- Filip Novokmet & Thomas Piketty & Gabriel Zucman, 2017. "Appendix to "From Soviets to Oligarchs: Inequality and Property in Russia, 1905-2016"," PSE Working Papers halshs-02794397, HAL.
- Natkhov, T. & Polishchuk, L., 2017. "Political Economy of Institutions and Development: The Importance of Being Inclusive. Reflection on "Why Nations Fail" by D. Acemoglu and J. Robinson. Part II. Institutional Change and Impli," Journal of the New Economic Association, New Economic Association, vol. 35(3), pages 12-32.
- Sergey V. Smirnov & Nikolay V. Kondrashov & Anna V. Petronevich, 2017.
"Dating Cyclical Turning Points for Russia: Formal Methods and Informal Choices,"
Journal of Business Cycle Research, Springer;Centre for International Research on Economic Tendency Surveys (CIRET), vol. 13(1), pages 53-73, May.
- Sergey V. Smirnov & Nikolai V. Kondrashov & Anna V. Petronevich, 2016. "Dating Cyclical Turning Points for Russia: Formal Methods and Informal Choices," HSE Working papers WP BRP 122/EC/2016, National Research University Higher School of Economics.
- Sergey Smirnov & Nikolay Kondrashov & Anna Petronevich, 2017. "Dating Cyclical Turning Points for Russia: Formal Methods and Informal Choices," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01692230, HAL.
- Sergey Smirnov & Nikolay Kondrashov & Anna Petronevich, 2017. "Dating Cyclical Turning Points for Russia: Formal Methods and Informal Choices," Post-Print hal-01692230, HAL.
- Gregory Brock & Constantin Ogloblin, 2018. "Russian 1998–2007 TFP decomposed: some inspiration emerging from inherited Soviet legacy," Economic Change and Restructuring, Springer, vol. 51(2), pages 135-151, May.
- Wojciech Charemza & Svetlana Makarova & Imran Shah, 2015.
"Making the most of high inflation,"
Applied Economics, Taylor & Francis Journals, vol. 47(34-35), pages 3723-3739, July.
- Wojciech W. Charemza & Svetlana Makarova & Imran Shah, 2013. "Making the Most of High Inflation," UCL SSEES Economics and Business working paper series 124, UCL School of Slavonic and East European Studies (SSEES).
- Wojciech Charemza & Svetlana Makarova & Imran Shah, 2013. "Making the most of High Inflation," Discussion Papers in Economics 13/01, Division of Economics, School of Business, University of Leicester.
More about this item
Keywords
Public Finance Decentralization and Poverty Reduction; Taxation&Subsidies; Tax Law; Public Sector Economics; Macro-Fiscal Policy; Tax Administration; Economic Adjustment and Lending; Tax Policy;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2015-10-25 (Accounting and Auditing)
- NEP-IUE-2015-10-25 (Informal and Underground Economics)
- NEP-PBE-2015-10-25 (Public Economics)
- NEP-TRA-2015-10-25 (Transition Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wbk:wbrwps:7449. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Roula I. Yazigi (email available below). General contact details of provider: https://edirc.repec.org/data/dvewbus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.