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 September-October 2012
Abstract:  In October 2012, the RF State Duma approved in the first reading the draft federal budget for 2013 and the planning period 2014–2015. We believe it to be necessary that, in the situation of an ongoing financial crisis, the issue of mandatory payments as a non-refundable renewable source of budget revenue proper should be dealt with in connection with government borrowings as one of the sources for covering budget deficit, because the budget has been prepared with due regard for the increased expenditure allocated to the social obligations declared in course of the electoral campaign and later on confirmed by the edicts issued by the new RF President.
Classification-JEL: E62, E65, H21, H32
Keywords: Normative Documents, Taxation Issues
Year: 2012 
Issue: 11
Month: October
Pages: 94-102
Journal:Russian Economic Developments
File-URL: http://www.iep.ru/files/RePEc/gai/recdev/28Anisimova.pdf
File-Format: Application/pdf
Handle: RePEc:gai:recdev:28