Template-Type: ReDIF-Paper 1.0
Author-Name: Sergey Drobyshevsky
Author-Name-First: Sergey   
Author-Name-Last:  Drobyshevsky
Author-Workplace-Name: Gaidar Institute for Economic Policy
Author-Name: Tatiana Malinina
Author-Name-First: Tatiana    
Author-Name-Last:  Malinina
Author-Workplace-Name: Gaidar Institute for Economic Policy
Author-Name: Sergey Sinelnikov-Murylev
Author-Name-First: Sergey    
Author-Name-Last:  Sinelnikov-Murylev 
Author-Workplace-Name: Gaidar Institute for Economic Policy
Title:MAIN DIRECTIONS OF TAX SYSTEM REFORM IN THE MEDIUM TERM
Abstract: In the next decade the Russian tax system will face tremendous challenges, due to both objective factors (significant dependence of the Russian economy on foreign trade conjuncture, etc) and a number of decisions in the field of fiscal policy. Viewing these challenges the authors examine three objectives of reforming the tax system: a balanced budget, improving equity and efficiency of taxation and the development of fiscal federalism – as well as the corresponding measures of tax policy in the medium term.
Length:18 pages
Creation-Date: 2012
Revision-Date:   2012
Classification-JEL: H2, H21, H25, H71
Keywords: tax system, fiscal policy, balanced budget, fiscal federalism
File-URL: https://www.iep.ru/files/RePEc/gai/wpaper/0046Drobyshevsky.pdf
File-Format: Application/pdf
File-Function: Revised version, 2012
Handle: RePEc:gai:wpaper:0046