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Russian Federation Country Study. A Public Finance Perspective

Реферат - Экономика

Другие рефераты по предмету Экономика

enefitAvg % of Recipient Household Income% Receiving the benefitAvg. % of Recipient Household Income% Receiving the benefitAvg. % of Recipient Household IncomeFamily Allowances288.823.632.414.525.75.9Pensions0.3754166.948.758.4Unemployment Benefit0.821.70.417.80.39.8Subsidies from Local Authorities100.49.610.49.614.58.1Subsidies from Enterprises559.48.710.817.711.7Scholarships50.217.86.218.26.78.7All Transfers*666.858.570.948.474.442.6
*All transfers includes those listed (except subsidies from enterprises, which are included with subsidies from local authorities) plus welfare.
Note that the overall average percent of the household income can be calculated form the two values reported for each poverty status.

Source: RLMS. Round 4. October 1993- February 1994. A6 List of Goods in Everyday Demand and Services to the Population which are Exempt from the Sales Tax

Childrens food, meat, meat products (except delicatessen products), milk and milk products, margarine, fats, bakery products, flour, pasta products, eggs, tea, sugar, salt, vegetables (cabbage, carrots, beet, onions, potatoes),fish and fish products, vegetable oil, mineral water, childrens items, textbooks for general education schools, specialist educational and medical equipment and medical supplies;

Childrens items, including clothing, footwear, furniture, bed-linen, school uniform, toys and sports items; Consumer goods on lists approved by the councils of ministers of the republics within the USSR, kray soviet executive committees, oblast soviet executive committees, Moscow and Leningrad city soviet executive committees and executive committees of autonomous oblast and autonomous okrug soviets of peoples deputies;

A7 USSR: SALES TAX DECREE Full text of instruction issued by USSR Ministry of Finance and dated February 11, 1991 ). The provisions include some of the following:

  1. Liability extends to joint ventures and Soviet organizations engaged in importing;
  2. Joint ventures will pay tax on hard currency sales in rubles, converted at the prevailing commercial rate of exchange fixed by USSR Gosbank;
  3. Liability extends over a wide range of supply, including professional, informational, communication, etc. services;
  4. The tax rate is 5%;
  5. Tax exemption applies to sales of precious metals, coal shale, export services, trade between parts of a constituted enterprise.

SOURCE: EKONOMIKA I ZHIZN February 23, 199. P19

A8 Taxable income received in calendar year. Source: Tax 96 TNI 4-1 (Foreign Taxation) (Doc 96-947)
less than 12 million Rubles 12 % from 12 million Rubles 1, 44 million Rubles +to 24 million Rubles 20 % of the sum exceeding 12 million Rubles from 24 million Rubles 3.84 million Rubles to 36 million Rbls, 25 percent of the sum exceeding 24 million Rubles above 48 million Rubles 10.44 million Rubles + 35 percent of the sum exceeding 48 million Rubles

 

  1. Isaak I. Dore , 1995 Distribution of Governmental Power Under the Constitution of Russia" in Parker School Journal of Eastern European Law" v. 2 p. 675
  2. ibid p. 681
  3. ibid p. 865
  4. ibid p. 691
  5. ibid p. 678
  6. ibid p. 688
  7. With the current political situation we can say that the budget as a whole, without doubt, will not pass the Duma by the end of the year.
  8. The Moscow Times May 21, 1996. p. 54.
  9. World Paper. September, 1996 p. 33
  10. TNI 73-22, 1996
  11. TNI 22/16, 1992, John Turro
  12. Joint Letter No VG-4-12/25N of June 16, 1995
  13. Doc 96-947
  14. Much of the literature on tax assignment argues that the personal income tax(PIT), generally one of the more important taxes in revenue terms, should be retained by the central government, largely for redistributional and stabilization reasons. Nevertheless, the central government may give local governments a share in the PIT.
  15. Tax Analysts, Tax Notes International. January 25, 1993
  16. NOVECONCOMMERSANT. July 28, 1994. p. 2
  17. In Russia, this tax is mostly levied at a national level because of the administrative convenience, these taxes have been levied at the producer level, not the retail level; and in the transition economy context this often translates into a tax on a few manufacturers as in Russia, for example, there are cigarette factories in only 21 of its 2000 "raions" (Comparative Economic Studies Winter 1994, Vol. 36, No. 4), or sometimes on the single monopoly producer. Thus, only a few producing districts would benefit from levying these taxes and revenues from them would accrue to only a few localities
  18. Tax Analysts, Tax Notes International. January 25, 1993
  19. Tax Analysts, Tax Notes International. January 25, 1993
  20. Tax Analysts, Tax Notes International.January 25, 1993
  21. The British Broadcasting Corporation March 15, 1991
  22. Scot Antel. The Moscow Times. May 21, 1996
  23. Though temporary steps were made like creating special colleges that are attached to courts of arbitration, we suppose that creating a special tax courts is essential here
  24. Of course, taxes existed but people could not evade them as they were centralized and in theory all means of production were owned by the state.
  25. Washington Post. October 12, 1996. p. A25
  26. But we are afraid that this provision will not benefit the economy
  27. Betsy McKay. The Wall Street Journal.October 29, 1996. p. A12
  28. Comment & Analysis; Statistics; Forecast; November 1996 p. 2
  29. Information Services Quest Economics Database Credit Suisse Financial Forecast, 1996
  30. Reuter Textline Reinsurance, October 31, 1996
  31. In our opinion, inflation will come down further in 1997, to approximately 15 percent. Also, Russia continues to fail in its economic performance of it fiscal and monetary policy within the framework established by the International Monetary Fund.
  32. The Moscow Times. March 27, 1996
  33. Dmitry Falcovich, head of the macroeconomic department with Alliance-Menatep
  34. Russian Federation: Toward Medium-Term Viability. 1996. IBRD/World Bank p.39
  35. Fiscal Management in Russia. 1996. IBRD p. 39
  36. Fiscal Management in Russia. p. 22
  37. John E. Elliot and A.F. Dowla. Gorbachev, Perestroika and Democratizing Socialism" in International Journal of Social Economics" v. 21 p. 78
  38. Linda J. Cook. 1995 The Soviet Social Contract and Why It Failed." Harvard University Press: Cambridge p.2 Cook suggests the following as empirical evidence: 1. That the Soviet regime consistently deliver to workers economic security and social welfare; 2. That the regime deliver these policy goods because it is constrained by it perception of workers expectations or its fear of labor discontent if it fails to deliver them; [and] 3. that workers give in exchange political compliance and quiescence. p. 5
  39. Vladmir Mau. 1996 The Political History of Economic Reform in Russia, 1985-1994. Center for Research into Communist Economies p. 59
  40. John Dunlop. 1993. The Rise of Russia and the Collapse of the Soviet Empire. Princeton University Press: Princeton. p. 267
  41. Cook p.141
  42. ibid p.187
  43. Thomas A. Mroz and Barry M. Popkin. 1995. Poverty and Economic Transition in the Russian Federation" in Economic Development and Cultural Change . V 44 p.3
  44. ibid p.4
  45. ibid p. 4
  46. Russia: Social Protection During Transition and Beyond International Bank For Reconstruction and Development Report No. 11748-RU. p. 23
  47. Vladimir Mikhalev Social Security in Russia under Economic Transformation" in Europe-Asia Studies v. 48 n.1 (note: As this source came from an electronic medium, I have omitted page numbers--DL)
  48. ibid
  49. IBRD Report No. 11748-Ru. p. 35
  50. ibid p. 11
  51. EBRD p. 40
  52. ibid
  53. BISNIS Country Report
  54. OMRI November 31, 1996
  55. OMRI October 4, 1996
  56. Financial Times. September 23, 1996
  57. Of course, it is possible to lower administrative costs and improve overall efficiency in the tax system by going to a more computerized system but resistance to change due to unquestionable job loss is quite evident in the Russian government.
  58. Komsomolskaya Pravda. Sept. 24, 1996

 

The file was preapred by Dmitri Maslitchenko dmitri@mailroom.com