215 結果查獲. 排序依照 相關性 | 日期 | 書名 .
Record:   Prev Next
作者 Tuzova, Yelena Andreyevna
書名 Essays on tax policies and international trade
國際標準書號 9781109287554
book jacket
說明 102 p
附註 Source: Dissertation Abstracts International, Volume: 70-07, Section: A, page: 2639
Adviser: Timothy J. Kehoe
Thesis (Ph.D.)--University of Minnesota, 2009
After a decade of high growth, all segments of the Russian economy are experiencing a slowdown caused by the global financial crisis. Its structural weaknesses, high dependence on oil prices, absence of economic diversification, high taxes, administration barriers, corruption and high level of protectionism make the impact of the crisis more pronounced than otherwise. To boost growth and living standards, and to ensure that Russia emerges from this global crisis, the need for a correct and comprehensive economic policy response is of high importance these days
This dissertation addresses two important economic issues in Russia: tax evasion and tariff reform. Though these topics have been studied intensively over the last century, there have been only a few attempts made in the economics field that give a direct estimate of tax evasion and tariff elimination for the Russian economy. The primary reason for preventing a direct estimate is a lack of reliable and representative data. This dissertation uses the most recent industry data from Russia not previously used and provides a theoretical and quantitative analysis of tax compliance and tariff reform in Russia
The first chapter of this dissertation starts with an assessment of the role of taxation as a macroeconomic tool. It then reviews the problematic issues facing the tax system of developing countries such as tax evasion and tariff liberalization
The second chapter explores tax compliance behavior of companies in Russia. I develop a static industry model of tax evasion with heterogeneous producers. The model is used to investigate the key determinants that give rise to tax evasion in Russia. Assuming that the probability of detection depends on the level of production, the model explains why small firms evade taxes. My quantitative experiments allow me to estimate how much the model economy gains if the tax burden, penalties, and probability of detection were changed. The results show that there are large potential fiscal gains for the Russian government if it can increase tax compliance
The third chapter discusses potential effects of trade liberalization on the Russian economy. I construct a static applied general equilibrium model and perform a series of numerical experiments, such as a partial and complete tariff elimination scenario. To calibrate the model, I work with an input-output table of the most recent available year, 2003, and construct a social accounting matrix with a greater degree of disaggregation than any such matrix in the existing literature on Russia's economy. I find that tariff elimination has a positive effect in terms of trade diversification but a negative effect in terms of consumer and social welfare. To compensate for the budget loss, the government could choose to impose either higher taxes on consumption or higher export taxes on foreigners. Both policies increase government welfare but decrease consumer and social welfare that in the long run might lead to bigger economic losses
School code: 0130
Host Item Dissertation Abstracts International 70-07A
主題 Economics, General
Political Science, International Law and Relations
0501
0616
Alt Author University of Minnesota. Economics
Record:   Prev Next