Template-Type: ReDIF-Article 1.0
Author-Name: Mikhail S. Chusov
Author-Email: mikhail.chusov@gmail.com
Author-Workplace-Name: State University of the Ministry of Finance of the Russia, Moscow, Russia
Title: Profit Tax Reform Options
Abstract: The article deals with the matters related to profit tax that came to the fore during the 2008-2010 financial crisis. It presents proposals for tax profit reform and analyzes their impact on financial stability of the corporate and public sectors of economy. The reform proposals are analyzed for the two divergent sectors — a hi-tech telecommunications sector and a primary oil and gas sector — to confirm universality thereof.
Classification-JEL: H25
Keywords: profit tax, tax burden, progressive tax system, information sector, oil and gas sector, profit tax reform
Journal: Finansovyj žhurnal — Financial Journal
Pages: 89-96
Issue: 2
Year: 2012
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/2/statii/2012_02_10.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:120210:p:89-96