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History of Russian VAT

Sergei Koulayev

  • 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