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.
Unternehmen Steuerrecht Steuerneutralität Russland