Template-Type: ReDIF-Article 1.0
Author-Name:Lyudmila Anisimova
Author-Name-First: Lyudmila      
Author-Name-Last: Anisimova
Author-Workplace-Name: Gaidar Institute for Economic Policy
Title:  AN OVERVIEW OF NORMATIVE DOCUMENTS ON TAXATION ISSUES FOR OCTOBER–NOVEMBER 2013
Abstract:  Russia’s tax and fiscal policy during the period under consideration was extremely contradictory. On the one hand, the shortage of budget revenues resulting from the stagnant state of the Russian economy compelled the authorities to make an emphasis on forceful methods in their fight against tax fraud and tax evasion. On the other hand, the October-November period of 2013 saw the adoption of several normative documents establishing that income from some types of financial activity, deemed excessively risky for the persons carrying it out as well as for the economy as a whole, should be exempt from taxation. This series of tax exemptions can be reasonably interpreted as a direct encouragement of such activities; moreover, it should be said that the aforementioned tax benefits are not envisaged in The Main Directions of Tax Policy for 2013–2015.
Classification-JEL: E62, E65, H21, H32
Keywords: Normative Documents, Taxation Issues
Journal: Russian Economic Developments
Year: 2013 
Issue: 12
Month: December
Pages: 48-54
File-URL: http://www.iep.ru/files/RePEc/gai/recdev/245Anisimova.pdf
File-Format: Application/pdf
Handle: RePEc:gai:recdev:245