History of Russian VAT
Columbia University. Initiative for Policy Dialogue
Initiative for Policy Dialogue
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.
Initiative for Policy Dialogue Working Paper Series
2012-10-28 23:45:30 -0400
2012-10-31 12:03:20 -0400