Recent Changes in International Taxation and Double Tax Agreements in Russia

Evgeny Guglyuvatyy

Recent Changes in International Taxation and Double Tax Agreements in Russia

Evgeny Guglyuvatyy

Research output: Contribution to journal › Article › Research › peer-review

Abstract

The Russian Federation inherited a confusing and inefficient tax system after the
breakup of the Soviet Union in 1991. However since then, the Russian tax system has
been significantly reformed. In the 1990s, businesses and individuals were generally
reluctant to pay taxes promptly, if at all. 1 The restructuring of the tax system was
designed to rationalise the tax burden, improve the collection of taxes, and to
generally align the system with those in developed market economies.

Original language	English
Pages (from-to)	339-352
Number of pages	15
Journal	eJournal of Tax Research
Volume	9
Issue number	3
Publication status	Published - 2011
Externally published	Yes

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Cite this

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title = "Recent Changes in International Taxation and Double Tax Agreements in Russia",

abstract = "The Russian Federation inherited a confusing and inefficient tax system after the breakup of the Soviet Union in 1991. However since then, the Russian tax system has been significantly reformed. In the 1990s, businesses and individuals were generally reluctant to pay taxes promptly, if at all. 1 The restructuring of the tax system was designed to rationalise the tax burden, improve the collection of taxes, and to generally align the system with those in developed market economies. ",

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AB - The Russian Federation inherited a confusing and inefficient tax system after the breakup of the Soviet Union in 1991. However since then, the Russian tax system has been significantly reformed. In the 1990s, businesses and individuals were generally reluctant to pay taxes promptly, if at all. 1 The restructuring of the tax system was designed to rationalise the tax burden, improve the collection of taxes, and to generally align the system with those in developed market economies.

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JO - eJournal of Tax Research

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Recent Changes in International Taxation and Double Tax Agreements in Russia

Abstract

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