A Study of the Economic Features of Taxation of Corporate Profits in the Russian Federation in the 2010s (Исследование экономических особенностей налогообложения прибыли организаций в Российской Федерации в 2010-х гг)

Posted: 15 Jun 2021

See all articles by Michael Alekseev

Michael Alekseev

Independent

Sergei Belev

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research; Gaidar Institute for Economic Policy

Konstantin Vekerle

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus

Anna Zolotareva

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus; Gaidar Institute for Economic Policy

Elisey Leonov

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)

Ilya Sokolov

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)

Evgeniy Matveev

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)

Date Written: June 4, 2021

Abstract

English Abstract: This article presents the main results of research on the topic of The research of the economic features of the corporate profit tax in the Russian Federation in the 2010s. The paper provides an overview of the international practice of the evolution of corporate profit taxation. Corporate profit tax is not optimal, since it distorts the decisions made by the company: about the source of funding (if interests on loans can be deducted from corporate profit tax base), about dividend payments (if the classical system with double taxation of distributed profits is applied), investment decisions, etc. In the framework of this work, the economic effects of distortions caused by the corporate profit tax in the Russian Federation and methods of their minimization will be analyzed, and the estimation of the scale of this distortions will be provided.

Russian Abstract: В данном докладе представлены основные результаты научно-исследовательской работы по теме Исследование экономических особенностей налогообложения прибыли организаций в Российской Федерации в 2010-х гг. В работе представлен обзор международного опыта эволюции налогообложения прибыли организаций Налог на прибыль организаций не является оптимальным, т. к. искажает решения, принимаемые фирмой: решения об источнике финансирования (если проценты по займам можно принимать к вычету при расчете налога на прибыль), решения о выплате дивидендов (если применяется классическая система с двойным налогообложением распределенной прибыли), инвестиционные решения и др

Keywords: налог на прибыль, эвлюция налогообложения, временной анализ

Suggested Citation

Alekseev, Michael and Belev, Sergei and Vekerle, Konstantin and Zolotareva, Anna and Leonov, Elisey and Sokolov, Ilya and Matveev, Evgeniy, A Study of the Economic Features of Taxation of Corporate Profits in the Russian Federation in the 2010s (Исследование экономических особенностей налогообложения прибыли организаций в Российской Федерации в 2010-х гг) (June 4, 2021). Available at SSRN: https://ssrn.com/abstract=3860250

Sergei Belev

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research ( email )

Russia

Gaidar Institute for Economic Policy ( email )

3-5 Gazetny Lane
Moscow, 125009
Russia

Konstantin Vekerle

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus ( email )

Moscow, 119571
Russia

Anna Zolotareva

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus ( email )

Moscow, 119571
Russia

Gaidar Institute for Economic Policy

Gazetny per. 3-5
Moscow, 125993
Russia

Elisey Leonov

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) ( email )

Vernadskogo Prospect 82
Sredny av. V.O., 57/43
Moscow, St. Petersburg 119571
Russia

Ilya Sokolov

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) ( email )

Vernadskogo Prospect 82
Sredny av. V.O., 57/43
Moscow, St. Petersburg 119571
Russia

Evgeniy Matveev

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) ( email )

Sredny av. V.O., 57/43
Moscow, St. Petersburg

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
65
PlumX Metrics