Taxation and Public Finance in Russia



Countries that are moving from central planning to a market economy face unique problems in many areas, including taxation and public finance. The methods of collecting the revenue needed to fund government services were much different under a socialist system. Shifting to a market system requires government to create new institutions and methods of collecting revenue. All transition economies face similar problems in this regard and several different approaches have been tried in an attempt to find the solution that is best for each particular country. This paper summarizes the methods the Russian Federation is using and comments on the problems Russia still faces as it attempts to install a system of taxation and public finance that is appropriate for its emerging market economy.


Transition Economy Emerge Market Economy Local Local Local Theological Commission 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.


  1. Akhitirov, Artyam. 2003. Does Anyone Pay Taxes These Days? Pravda.Ru. November 19. Scholar
  2. Anon. 2003a. Russia’s Richest Man Arrested on Fraud, Tax Evasion Charges. Yahoo! News Asia. October 26. Scholar
  3. Anon. 2001a. Finance and Economics: Tax Beast. The Economist 358(8211): 71 (March 3).Google Scholar
  4. Anon. 1998a. Russia’s Tax Revulsion. The Christian Science Monitor, March 12.Google Scholar
  5. Baker, Stephanie. 1998. Russia: Tax Chief Targets Rich and Famous. Radio Free Europe, Radio Liberty, June 5. Scholar
  6. Bird, Richard M. 1992. Tax Policy & Economic Development. Baltimore and London: The Johns Hopkins University Press.Google Scholar
  7. Blum, Walter J. and Harry Kalven, Jr. 1953. The Uneasy Case for Progressive Taxation. Chicago: University of Chicago Press.Google Scholar
  8. Breton, Albert. 1998. Competitive Governments: An Economic Theory of Politics and Public Finance. Cambridge, UK and New York: Cambridge University Press.Google Scholar
  9. Buchanan, James M. 1967. Public Finance in Democratic Process. Chapel Hill: University of North Carolina Press.Google Scholar
  10. Buchanan, James M. and Marilyn R. Flowers. 1975. The Public Finances, 4 th edition. Homewood, IL: Richard D. Irwin, Inc.Google Scholar
  11. Cullis, John and Philip Jones. 1998. Public Finance and Public Choice. New York: Oxford University Press.Google Scholar
  12. De Jouvenel, Bertrand. 1952; 1990. The Ethics of Redistribution. Cambridge, UK: Cambridge University Press (1952); Indianapolis: Liberty Press, 1990).Google Scholar
  13. Easter, Gerald M. 2003. Building State Capacity in Post-Communist Russia: Tax Collection. Scholar
  14. Easter, Gerald M. 2002. Politics of Revenue Extraction in Post-Communist States: Poland and Russia Compared. Politics & Society 30(4): 599–627.CrossRefGoogle Scholar
  15. Enthoven, Adolf, Yaroslav V. Sokolov, Svetlana M. Bychkova, Valery V. Kovalev and Maria V. Semenova. 1998. Accounting, Auditing and Taxation in the Russian Federation. A joint publication of the IMA Foundation for Applied Research, Montvale, New Jersey and The Center for International Accounting Development, University of Texas at Dallas.Google Scholar
  16. Ernst & Young. 2002. Tax Tables 2003 Russia. Scholar
  17. Forbes, Steve. 2003. Where Communists Beat Capitalists. Forbes 172(2): 16, July 21.MathSciNetGoogle Scholar
  18. Hall, Robert E. and Alvin Rabushka. 1985. The Flat Tax. Stanford: Hoover Institution Press.Google Scholar
  19. KPMG. 2003. Doing Business in Russia (July).Google Scholar
  20. McCaffery, Edward J. 2002. Fair Not Flat: How to Make the Tax System Better and Simpler. Chicago: University of Chicago Press.Google Scholar
  21. McGee, Robert W. 2004. The Philosophy of Taxation and Public Finance. Dordrecht, London and Boston: Kluwer Academic Publishers.Google Scholar
  22. McGee, Robert W. 1999. Why People Evade Taxes in Armenia: A Look at an Ethical Issue Based on a Summary of Interviews. Journal of Accounting, Ethics & Public Policy 2(2): 408–416.Google Scholar
  23. McGee, Robert W. 1993. Principles of Taxation for Emerging Economies: Lessons from the U.S. Experience. Dickinson Journal of International Law 12: 29–93.Google Scholar
  24. Musgrave, Richard A. 1959. The Theory of Public Finance: A Study in Public Economy. New York, London and Toronto: McGraw-Hill Book Company.Google Scholar
  25. Musgrave, Richard A. and Peggy B. Musgrave. 1976. Public Finance in Theory and Practice, 2 nd edition. New York: McGraw-Hill Book Company.Google Scholar
  26. Myre, Greg. 1996. In Russia, Tax Police Take New Approach to Cash Crisis. Associated Press, December 6. Scholar
  27. PricewaterhouseCoopers. n.d. Doing Business in the Russian Federation.Google Scholar
  28. Rabushka, Alvin. 2002a. Tax Reform Remains High on Russia’s Policy Agenda. Hoover Institution Public Policy Inquiry. May 22. Scholar
  29. Rabushka, Alvin. 2002b. Improving Russia’s 13% Flat Tax. Hoover Institution Public Policy Inquiry. March 11. Scholar
  30. Rabushka, Alvin. 2002c. The Flat Tax at Work in Russia. Hoover Institution Public Policy Inquiry. February 21. Scholar
  31. Rabushka, Alvin and Pauline Ryan. 1982. The Tax Revolt. Stanford: Hoover Institution Press.Google Scholar
  32. Shleifer, Andrei and Daniel Treisman. 2000. Without a Map: Political Tactics and Economic Reform in Russia. Cambridge, MA and London: The MIT Press.Google Scholar
  33. Tolkushkin, A.V. 2001. Istoriia nalogov v Rossii (Moscow: Iurist), p. 264.Google Scholar

Copyright information

© Springer Science + Business Media, Inc. 2005

Personalised recommendations