Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection
| Autor: | Vladimir V. Klimanov, Anna A. Mikhaylova |
|---|---|
| Jazyk: | English<br />Russian |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Финансовый журнал, Vol 16, Iss 5, Pp 109-120 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2075-1990 2658-5332 |
| DOI: | 10.31107/2075-1990-2024-5-109-120 |
| Popis: | The article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about the comparability of the levels of these taxes in Russia and in some countries of the Organization for Economic Cooperation and Development. It is shown that the centralization of additional revenues arising from the ongoing improvement of the tax system is more effective than the potential redistribution of these revenues to regional budgets due to the high concentration of corporate income tax and personal income tax in the wealthiest regions of Russia. |
| Databáze: | Directory of Open Access Journals |
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