Template-Type: ReDIF-Article 1.0 Author-Name: Said Batkibekov Author-Name-First: Said Author-Name-Last: Batkibekov Author-Workplace-Name: Gaidar Institute for Economic Policy Author-Name: Pavel Kadochnikov Author-Name-First: Pavel Author-Name-Last: Kadochnikov Author-Workplace-Name: Gaidar Institute for Economic Policy Author-Name: Oleg Lugovoy Author-Name-First: Oleg Author-Name-Last: Lugovoy Author-Workplace-Name: Gaidar Institute for Economic Policy Author-Name: Sergey Sinelnikov-Murylev Author-Name-First: Sergey Author-Name-Last: Sinelnikov-Murylev Author-Workplace-Name: Gaidar Institute for Economic Policy Author-Name: Ilya Trunin Author-Name-First: Ilya Author-Name-Last: Trunin Author-Workplace-Name: Gaidar Institute for Economic Policy Author-Name: Elena Shkrebela Author-Name-First: Elena Author-Name-Last: Shkrebela Author-Workplace-Name: Gaidar Institute for Economic Policy Author-Name: Elena Serova Author-Name-First: Elena Author-Name-Last: Serova Author-Workplace-Name: Gaidar Institute for Economic Policy Author-Name: Irina khramova Author-Name-First: Irina Author-Name-Last: khramova Author-Workplace-Name: Gaidar Institute for Economic Policy Title: Problems with Russia's tax system: Theory, experience, and reform Abstract: This paper examines certain issues of tax administration and the main components of the Russian tax system: corporate income tax, VAT, personal income tax, Classification-JEL: H21, H24, H25, H26 Keywords: Russian economy, tax system Year: 2000 Issue: 19P Pages: 1106 File-URL: https://www.iep.ru/files/RePEc/gai/rpaper/rpaper-2000-19P-1527.pdf File-Format: application/pdf File-Function: Revised Version, 2026 Handle: RePEc:gai:rpaper:rpaper-2000-19P-1527