Home

History of Russian VAT

Sergei Koulayev

Title:
History of Russian VAT
Author(s):
Koulayev, Sergei
Date:
Type:
Working papers
Department:
Initiative for Policy Dialogue
Permanent URL:
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:
83
Metadata:
View

In Partnership with the Center for Digital Research and Scholarship at Columbia University Libraries/Information Services.