A Comparative Study of Taxation in Russia and Other CIS, East European and OECD Countries

Andreas School of Business Working Paper Series

31 Pages Posted: 9 Apr 2004

See all articles by Galina Preobragenskaya

Galina Preobragenskaya

Abu Dhabi University - Department of Accounting

Robert W. McGee

Fayetteville State University - Department of Accounting

Date Written: April 2004

Abstract

This paper discusses the current state of taxation and public finance in the Russian Federation and compares some aspects of Russian public finance to other CIS and Eastern European countries and to selected OECD countries. The paper begins with a discussion of the present tax system and structure in Russia, then places the Russian system in perspective by comparing certain aspects of the Russian system to those of other countries. Comparisons of tax burden as a percentage of GDP are made with other former Soviet republics as well as selected OECD countries. A ranking is done to determine where Russia fits on a relative scale. Percentage breakdowns are also given by major tax category. Several comparisons are also made using the Tax Misery Index statistics. Interestingly, Russia does not fare too badly compared to some other countries in terms of tax burden and tax misery, although there is room for improvement.

Keywords: Tax, public finance, Russia, CIS, East Europe, OECD, transition economies, tax misery, tax burden

JEL Classification: E62, H2, K34, O23, P2, P43, P5

Suggested Citation

Preobragenskaya, Galina G. and McGee, Robert W., A Comparative Study of Taxation in Russia and Other CIS, East European and OECD Countries (April 2004). Andreas School of Business Working Paper Series. Available at SSRN: https://ssrn.com/abstract=526745 or http://dx.doi.org/10.2139/ssrn.526745

Galina G. Preobragenskaya

Abu Dhabi University - Department of Accounting ( email )

PO Box 59911
Abu Dhab
United Arab Emirates

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

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