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By Al Sevcik

An issue of value is gifted the following in a top quality paperback variation. This renowned vintage paintings through Al Sevcik is within the English language, and will now not comprise photos or photographs from the unique variation. in the event you benefit from the works of Al Sevcik then we hugely suggest this ebook to your e-book assortment.

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This is the other side of the story, a side that is often neglected and seldom recognised. Leaving this aside, the rest of this chapter explores the relationship between the ‘tax-collecting state’ and the ‘tax-paying enterprises’ in a particular transition economy, namely Russia (in the first decade of transition). 3 The State and the Enterprise Sector in Russia In this section, we provide an explanation for Russia’s tax problems in the context of the state-enterprise relationship. We argue that the real cause of the problem is the ineffective state, the behaviour of an enterprise sector that is often dominated by powerful vested interests and the non-market relationship that exists between the state and parts of the enterprise sector in postsocialist Russia.

For example, if the federal government makes a move against the utilities in an attempt to collect taxes, supplies are threatened. Alternately, if the federal government moves on the regional governors, taxes are withheld. Likewise, if the federal government moves on the large enterprises, the 17 Actual revenue sharing rates have differed from the sharing rates as stated in budget law on account of differences in the extent of tax arrears between federal and subnational government, various bilateral treaties signed with individual regions (republics) and, in some cases, refusal to remit tax collection to the federal government (Martinez-Vazquez and Boex 1999).

Russia, in many respects, resembles a market economy. The majority of its output, estimated at 70 per cent in 1999, is produced in the private sector (EBRD 1999). For most goods, prices are not controlled and are close to world levels. Certainly, some Russians are better off today than they were over a decade ago, despite the setbacks associated with transition. As for taxation,the tax/GDP ratio in Russia is higher than the ratio for some of the Organisation for Economic Co-operation and Development (OECD) countries and some of the exsocialist transition countries.

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