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: Pavel Kadochnikov
Author-Name-First: Pavel                
Author-Name-Last: Kadochnikov
Author-Workplace-Name: Gaidar Institute for Economic Policy
Author-Name: Georgy Idrisov
Author-Name-First: Georgy                 
Author-Name-Last: Idrisov
Author-Workplace-Name: Gaidar Institute for Economic Policy
Title: Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions
Abstract:The purpose of this study is comprehensive reform and administration profit tax analysis in the beginning of 2000s in Russia. Thee aspects are in focus: (1) profit tax collection analysis, tax revenue modeling and determination of profi t tax potential (2) tax evasion and avoidance study (3) analysis of the major consequences of the profit tax reform in the beginning of 2000s.
Year: 2011
Issue: 153P
File-URL: http://www.iep.ru/files/RePEc/gai/rpaper/60Sinelnikov.pdf
File-Format: Application/pdf
File-Function: Revised version, 2012
Classification-JEL: H25, H26, H32
Keywords: Corporate Income, Tax, reform, administration profit
Handle: RePEc:gai:rpaper:60
Language:ru