Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/47585
Authors: 
Kiesewetter, Dirk
Year of Publication: 
2002
Series/Report no.: 
Tübinger Diskussionsbeiträge 242
Abstract: 
The paper consists of 4 parts. I will start with defining the relevant aspects of tax neutrality. Then, I will evaluate general profit taxation in Russia with respect to its influence on economic decisions. The third part discusses the government bill for a simplified single tax for small businesses. In the last part, a proposal for reforming Russian profit taxation is presented that would make the income tax system neutral with respect to most business decisions.
Subjects: 
Unternehmen
Steuerrecht
Steuerneutralität
Russland
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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