Tax Reform in Russia

Jorge Martinez-Vazquez, Emeritus Regents Professor of Economics and former Director, Center for State and Local Finance, Fiscal Research Center and International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, Atlanta, US, Mark Rider, Associate Professor of Economics and Sally Wallace, Professor of Economics and Associate Director, Fiscal Research Center, Andrew Young School of Policy Studies, Georgia State University, US

The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. During the transition from 1991 to the present, fiscal reform has been a pillar of Russia’s reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few recognizable taxes, establish an efficient tax administration where taxpayers had never paid taxes directly, and decentralize the system of governance where power had been centralized and dictatorial. Despite the remarkable achievements, many old and new challenges remain. This book brings an analytical approach to the study of fiscal reform in Russia and draws lessons for fiscal reform in other countries.