Koulayev Sergei author Columbia University. Initiative for Policy Dialogue originator text Working papers New York Initiative for Policy Dialogue 2009 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. Finance Economics http://hdl.handle.net/10022/AC:P:15114 English NNC NNC 2012-10-28 23:45:30 -0400 2012-10-31 12:03:20 -0400 9116 eng