Template-Type: ReDIF-Article 1.0
Author-Name: Sergey Sinelnikov-Murylev 
Author-Name-First: Sergey             
Author-Name-Last: Sinelnikov-Murylev  
Author-Workplace-Name: Gaidar Institute for Economic Policy
Author-Name: Elena Shkrebela
Author-Name-First: Elena              
Author-Name-Last: Shkrebela
Author-Workplace-Name: Gaidar Institute for Economic Policy
Title: Improvement of corporate profit tax in the Russian Federation in the medium term
Abstract:The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and review of international experience provided an opportunity to describe possible solutions to those issues. 
Year: 2011
Issue: 149P
File-URL: http://www.iep.ru/files/RePEc/gai/rpaper/57Sinelnikov.pdf
File-Format: Application/pdf
File-Function: Revised version, 2012
Classification-JEL: E62, H20, H24, H25, H50, H60
Keywords: tax, taxation, income, Russia, tax laws
Handle: RePEc:gai:rpaper:57
Language:ru