Tax on profit of enterprises: analysis of the reform of 2001 and modeling of the tax potential of regions
The press service of the Gaidar Institute reports that in the series "Scientific Works" there was prepared a new Institute's research (№153) "Tax on profit of enterprises: analysis of the reform of 2001 and modeling of the tax potential of regions" (M: Publishing house of the Gaidar Institute 2011. - 180 p.). Authors: S. Sinelnikov-Murylev, P. Kadochnikov, D. Idrisov.
The purpose of this work is a detailed study of the reformation and administration of the tax on profit of the organizations in the early 2000s in the Russian Federation. The work focuses on the following three aspects: (1) collection of the organizations' profit tax analysis, tax revenues modeling and composing tax potential for income taxes, (2) studying the problem of evasion of taxes on organizations' income (3) analysis of the main consequences of the reform of the profit tax at the turn of the 2000s.