Home > Publications > Working Papers > History of Russian VAT

History of Russian VAT

Working Paper #234

Sergei Koulayev

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 Paper
Program Tax
Posted 10/01/09
Download 257kb pdf