Template-Type: ReDIF-Article 1.0
Author-Name: Evsey T. Gurvich
Author-Email: gurvich@eeg.ru 
Author-Workplace-Name: Financial Research Institute, Moscow, Russia
Author-Name: Alexandra L. Suslina
Author-Email: asuslina@eeg.ru
Author-Workplace-Name: Financial Research Institute, Moscow, Russia
Title: Tax Collection Trends in Russia: Macroeconomic Approach
Abstract: The paper is based on macroeconomic approach to tax collection measurement, implying use of national accounts items as a proxy for tax base. Analysis revealed the negative trend in VAT collection and growing share of hidden wages, that signals potential future losses of fiscal revenues. We found also that VAT collection decreases in response to economic decline, intensifying fiscal risks appearing at the recession stage.
Classification-JEL:
Keywords: fiscal revenues, budget risks, taxes, tax collection, VAT, corporate profit tax, labor taxes
Journal: Finansovyj žhurnal — Financial Journal
Pages: 22-33
Issue: 4
Year: 2015
Month: August
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/4/statii/03.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:150403:p:22-33