Template-Type: ReDIF-Article 1.0
Author-Name: Nikolay S. Milogolov
Author-Email: nmilogolov@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Author-Name: Kermen N. Tserenova
Author-Email: kermenc@yandex.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: Tax Base Erosion in Russian Federation: Problems of Measuring, Scale and Effects
Abstract: The article is focused on the review of economic analysis of base erosion and profit shifting (BEPS) and discusses some indirect BEPS existence indicators in Russia. The authors reveal main difficulties with data availability for BEPS analysis and also analyze best data availability practice, discuss methodological approaches for BEPS analysis and suggest own results and recommendations. Moreover, this article presents an identification of indirect signs of BEPS existence in the Russian Federation.
Classification-JEL: H25, H26
Keywords: base erosion, profit shifting, tax policy, OECD, multinational companies, foreign direct investments
Journal: Finansovyj žhurnal — Financial Journal
Pages: 7-19
Issue: 6
Year: 2016
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/6/Statii/fm_2016_6_01.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:160601:p:7-19