Abstract
Modern national tax systems must meet requirement of simplicity, clarity and stability that were introduced by the founders of economic theory. The result of the evolution of the Russian tax system in the 1990s, 2000s and 2010s became a significant simplification of the national tax legislation, decreasing number of taxes and the level of tax burden. Tax Code introduced in 1999–2001 replaced the previous numerous and diverse legal documents governing the taxation and optimised structure of taxes. Instead of the original, which imposed more than 50 taxes, the current Russian tax system imposes only 14. Tax rates significantly decreased in accordance with the requirements of the stimulating nature of taxes and economies of scale for budget revenues. The severity of the tax burden was gradually moved in the direction of taxation of producers and exporters of raw materials (this contributed to the emergence in 2002 of the special tax on extraction of mineral resources). Finally, the Russian tax reform implemented at the turn of the 21st century is still considered to be one of the most successful in the world and the most consistent among series of reforms implemented by Russian authorities.
Access provided by Autonomous University of Puebla. Download to read the full chapter text
Chapter PDF
Similar content being viewed by others
Keywords
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
Notes
Egorova, E. and Petrov, Y. (1997) ‘A Comparative Study of Taxation in Foreign Countries and the Reform of the Russian Tax System’, Economic Systems, 21.(4), 362
Gavrilenkov, E. (2000) ‘Permanent Crisis in Russia: Selected Problems of Macroeconomic Performance’, in Welfens, P.J.J. and Gavrilenkov, E. (eds.) Restructuring, Stabilizing and Modernizing the New Russia Berlin: Springer, p. 459
Popova, T. and Tekoniemi, M. (1998) ‘Challenges to Reforming Russia’s Tax System’, Review of Economics in Transition,. 1, 14.
See: Pogorletskiy, A. and Söllner, F. (2002) ‘The Russian Tax Reform’ Intereconomics 3(May/June), pp. 156–161.
See: Pogorletskiy, A. (2014) ‘Tendencies in individual income taxation in contemporary world: Questions of theory and practice’, Vestnik Sankt-Peterburgskogo universiteta. Seriya 5: Ekonomika, 1, 105–122.
Editor information
Editors and Affiliations
Copyright information
© 2016 Alexander I. Pogorletskiy, Elena V. Kilinkarova and Nadezhda N. Bashkirova
About this chapter
Cite this chapter
Pogorletskiy, A.I., Kilinkarova, E.V., Bashkirova, N.N. (2016). The Complexity of Tax Simplification: Russia. In: James, S., Sawyer, A., Budak, T. (eds) The Complexity of Tax Simplification. Palgrave Macmillan, London. https://doi.org/10.1057/9781137478696_7
Download citation
DOI: https://doi.org/10.1057/9781137478696_7
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-57465-0
Online ISBN: 978-1-137-47869-6
eBook Packages: Economics and FinanceEconomics and Finance (R0)