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The Russian tax reform. / Pogorletskiy, Alexander; Söllner, Fritz.

в: Intereconomics, Том 37, № 3, 05.2002, стр. 156-161.

Результаты исследований: Научные публикации в периодических изданиях › статья › Рецензирование

Harvard

Pogorletskiy, A & Söllner, F 2002, 'The Russian tax reform', Intereconomics, Том. 37, № 3, стр. 156-161. https://doi.org/10.1007/BF02928875

APA

Pogorletskiy, A., & Söllner, F. (2002). The Russian tax reform. Intereconomics, 37(3), 156-161. https://doi.org/10.1007/BF02928875

Vancouver

Pogorletskiy A, Söllner F. The Russian tax reform. Intereconomics. 2002 Май;37(3):156-161. https://doi.org/10.1007/BF02928875

Author

Pogorletskiy, Alexander ; Söllner, Fritz. / The Russian tax reform. в: Intereconomics. 2002 ; Том 37, № 3. стр. 156-161.

BibTeX

@article{883ff956d36d4f58a50e2013541e91c1,
title = "The Russian tax reform",
abstract = "In the years 2000 and 2001 the Russian parliament passed tax laws which revolutionised the tax system. The laws on both direct and indirect taxes were substantially altered-with the result that Russia today has a modern and internationally competitive tax system which may even serve as a model for tax reform in the industrialised countries of the West. The following article describes the old tax system, its evolution and its economic effects, outlines the main features of the new system, gives examples for the positive effects it has already had and, finally, makes some propositions for further reform.",
author = "Alexander Pogorletskiy and Fritz S{\"o}llner",
year = "2002",
month = may,
doi = "10.1007/BF02928875",
language = "English",
volume = "37",
pages = "156--161",
journal = "Intereconomics",
issn = "0020-5346",
publisher = "Springer Nature",
number = "3",

}

RIS

TY - JOUR

T1 - The Russian tax reform

AU - Pogorletskiy, Alexander

AU - Söllner, Fritz

PY - 2002/5

Y1 - 2002/5

N2 - In the years 2000 and 2001 the Russian parliament passed tax laws which revolutionised the tax system. The laws on both direct and indirect taxes were substantially altered-with the result that Russia today has a modern and internationally competitive tax system which may even serve as a model for tax reform in the industrialised countries of the West. The following article describes the old tax system, its evolution and its economic effects, outlines the main features of the new system, gives examples for the positive effects it has already had and, finally, makes some propositions for further reform.

AB - In the years 2000 and 2001 the Russian parliament passed tax laws which revolutionised the tax system. The laws on both direct and indirect taxes were substantially altered-with the result that Russia today has a modern and internationally competitive tax system which may even serve as a model for tax reform in the industrialised countries of the West. The following article describes the old tax system, its evolution and its economic effects, outlines the main features of the new system, gives examples for the positive effects it has already had and, finally, makes some propositions for further reform.

UR - http://www.scopus.com/inward/record.url?scp=33750977333&partnerID=8YFLogxK

U2 - 10.1007/BF02928875

DO - 10.1007/BF02928875

M3 - Article

AN - SCOPUS:33750977333

VL - 37

SP - 156

EP - 161

JO - Intereconomics

JF - Intereconomics

SN - 0020-5346

IS - 3

ER -

ID: 85587662