| Popis: |
This article is focused on the evaluation of the scale of tax base erosion in Russia. To achieve this goal the authors use the indicator methodology for tax base erosion assessment, according to Action 11 of the BEPS (Base Erosion and Profit Shifting) Plan. Estimations are based on the data from the competent authorities of Russia, as well as information provided by supranational institutions. The results of the study show that tax base erosion problem is highly significant for the Russian Federation and requires an adequate response from the competent authorities, including implementation of the OECD recommendations in national legislation. |
