History of Russian VAT
- Overview
Paper 257kb pdf
Today, the VAT is one of Russia’s major taxes, as it brings about one-third of total tax revenue, only second to revenue generated by the enterprise-profit tax. The history of its collection reveals problems whose importance goes beyond the VAT itself.
About the Author
Sergei Koulayev
Visiting Assistant Professor
Boston College, Boston University
Publication Information
| Type | Working Papers |
| Program | Tax |
| Download | 257kb pdf |
| Posted | 10/01/09 |
