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Book synopsis

The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. Since 1991 fiscal reform has been a pillar of Russia's reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many old and new challenges remain. The authors bring an analytical approach to the study of fiscal reform in Russia and draw lessons for fiscal reform in other countries providing a detailed economic analysis of the tax system and estimates of tax compliance and evasion. This book offers a detailed examination of the fiscal architecture of Russia and concludes with a presentation of remaining reform needs and options for Russia. Given the dynamic nature of Russia's economic development, this book will prove a timely and informative resource for academics in economics, public finance, political science and public administration as well as for policy makers. It's lessons will also be useful for officials involved with finance in transition and developing countries and those in NGOs.

Book details

• Full title: Tax Reform in Russia
• Author: Jorge Martinez-Vazquez, Mark Rider, Sally Wallace
• Language: English
• Binding: Hardback
• Number of pages: 288
• EAN: 9781840646443
• ID: 04849194
• Publisher: Edward Elgar Publishing Ltd
• Weight: 574 g
• Dimensions: 234 × 156 × 28 mm
• Date of publishing: 30. May 2008

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