Template-Type: ReDIF-Article 1.0
Author-Name: Azamat B. Berberov
Author-Email: berberov@iep.ru
Author-Workplace-Name: Gaidar Institute for Economic Policy, Moscow 125009, Russia
Author-Name: Nikolay S. Milogolov
Author-Email: nmilogolov@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia; Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow 119571, Russia
Title: Assessment of the Scope of Tax Base Erosion in Russia
Abstract: This article is focused on the evaluation of the scale of tax base erosion in Russia. To achieve this goal the authors use the indicator methodology for tax base erosion assessment, according to Action 11 of the BEPS (Base Erosion and Profit Shifting) Plan. Estimations are based on the data from the competent authorities of Russia, as well as information provided by supranational institutions. The results of the study show that tax base erosion problem is highly significant for the Russian Federation and requires an adequate response from the competent authorities, including implementation of the OECD recommendations in national legislation.
Classification-JEL: H25, H26
Keywords: tax base erosion, multinational companies, BEPS plan, foreign direct investment, effective tax rate, debt burden, OECD
Journal: Finansovyj žhurnal — Financial Journal
Pages: 47-58
Issue: 6
Year: 2018
Month: December
DOI: 10.31107/2075-1990-2018-6-47-58
File-URL: http://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2018/6/statii/fm_2018_6_04.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:180604:p:47-58