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:  Review of Regulatory Documents on Taxation Issues in December 2013-January 2014 
Abstract:  In the period under review, in the area of tax initiatives it is worth mentioning the speech of D.A. Medvedev, Chairman of the Government of the Russian Federation at the Gaidar Forum and signing of the General Agreement between the All-Russian Association of Trade-Unions, All-Russian Associations of Employers and the Government of the Russian Federation in the 2014–2016 period. Also, it is worth paying a?? en?? on to the following new trend which emerged in the period under review: active changes in the tax legislation as regards taxa?? on of financial entities, operation with securities and financial instruments of forward deals; aggravation by financial entities of problems in the sphere of tax administration of revenues of regional and local budgets – up to the expected limitation of the limits of their institutional responsibility for the revenues of federal and local budgets1; revival of the debates on further expansion of authorities of law enforcement agencies in carrying out of tax control.
Classification-JEL: E62, E65, H21, H32
Keywords: Normative Documents, Taxation Issues
Journal: Russian Economic Developments
Year: 2014 
Issue: 2
Month: January
Pages: 59-66
File-URL: http://www.iep.ru/files/RePEc/gai/recdev/289Anisimova.pdf
File-Format: Application/pdf
Handle: RePEc:gai:recdev:289