Working papers:
History of Russian VAT
Sergei Koulayev
Downloads:
- Title:
- History of Russian VAT
- Author(s):
- Koulayev, Sergei
- Date:
- 2009
- Type:
- Working papers
- Department:
- Initiative for Policy Dialogue
- Permanent URL:
- http://hdl.handle.net/10022/AC:P:15114
- Series:
- Initiative for Policy Dialogue Working Paper Series
- Publisher:
- Initiative for Policy Dialogue
- Publisher Location:
- New York
- Abstract:
- In this paper, our aim is to give a broad overview of legislative and administrative developments of Russian valued added tax (VAT) from 1992 to 2006, the fourteen years it took to create a modern, functioning VAT system. Although there have been some further improvements after 2006, we do not present them in such detail. Rather, the reader may consult the table in the end of this chapter, which summarizes Russian VAT as of year 2009.
- Subject(s):
-
Finance
Economics
- Item views:
- 61