BUSINESS INFORM №11-2012

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Section: Mechanisms of Regulation of the Economy
UDC 336.221
Pogorletskiy A. I.
Tax Climate of Russia: Influence on the Competitiveness of Business Subjects (p. 9 - 16)
The article deals with tax component of international competitiveness of Russian business subjects – tax residents. The author makes account of strong and weak sides of Russian tax climate for business development as well as compares levels of tax burden and rates of basic taxes in Russia and in the number of foreign countries. The recommendations for the Russian tax climate improving are given.
Keywords: competitive advantage, international tax competition, taxation, tax policy, tax system, tax climate, corporate profit tax, individual income tax, value-added tax, social taxes, harmful tax competition
Fig.: 6. Tabl.: 2. Bibl.: 21.

Pogorletskiy Alexander I. – Doctor of Sciences (Economics), Professor, Department of World Economy, Saint Petersburg State University (62 Chaykovskogo Str., Saint Petersburg, 191123, Russia)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Pogorletskiy, Alexander I. (2012) “Tax Climate of Russia: Influence on the Competitiveness of Business Subjects.” Business Inform 11:9–16.

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