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Реферат Russian Federation Country Study. A Public Finance Perspective

Текст реферата Russian Federation Country Study. A Public Finance Perspective

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have a law like the Freedom of Information Act (FOIA) or the Privacy
Act which hinders the accountability of the tax service.
Aside from ample monetary reasons to evade and avoid taxes, taxes (in
the Western sense) did not exist in Russia during the Soviet period
and therefore the idea of a Western style taxation is unpalatable to
many Russians. Taxes began to appear in the USSR only in 1991 which
means that the current population has only had to deal with the issue
of taxation over a short period of time. The result of this historical
experience is that only between 60 and 75 percent of projected tax
revenues have been collected this year.
Recent attempts to Improve Revenue
Decree No 1212 of August 18, 1996 is designed to improve tax
collection by preventing tax evasion and streamlining cash and non
cash turnover. Among other measures, the decree orders enterprises in
arrears of payments to the government to open settlement accounts in
banks or credit institution within the Russian Federation. Those
accounts are referred to as accounts of enterprise in arrears. When
requested by the appropriate tax authorities, banks and other credit
organizations are required to provide data about the transaction of
enterprises holding these accounts. Taxation organ may refuse to
register the account of an enterprise in arrears in case there are no
funds available on the correspondent account of the bank or other
credit organizations. An interesting aspect of this decree is that the
government finally began to crack down on misrepresentation "in case
of noncompliance with this requirement or intentional provision of
false information in the notice submitted to taxation organ enterprise
in arrears that had performed the transactions in question will be
fined by the taxation organ in the amount of the transaction value".
It has proposed to improve the tax system by scrutinizing financial
transactions through banks. If an enterprise opens a bank account, the
bank or other type of credit institution must immediately inform the
tax organs about the accounts for tax purposes. Such tax policy will
let the tax agencies observe tax payments more efficiently as
everything will be recorded.
Presidential Decree No 1212 of August 18, 1996 also introduced
policies concerning cases containing the circumstances stipulated in
the Law of the Russian Federation on Insolvency (Bankruptcy) of
Enterprises, the Federal Department on Insolvency (Bankruptcy) at the
State Property Management Committee of the Russia Federation shall
file with arbitration court request to institute proceedings on
insolvency (bankruptcy) against enterprises that have repeatedly
violated this Decree during one calendar year. As it was with
collective farms and state farms, enterprises can just change their
names and continue to evade taxes. An important issue related to
insolvency is loss of massive amounts of jobs and what will workers
and one enterprise" towns do for a living and revenue.

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