The Experience Of Russia In Reforming Tax System: Achievements, Problems And Perspectives

This paper analyses the main achievements and problems of the taxation reforming in Russia three years after the tax reform in 1999-2002. The aim of the paper is to evaluate the results of the tax reform in Russia and to determine possible perspectives of this taxation process. The structure and dynamics of budget revenues from taxes and the influence of taxes on business reflect the results of the reform. The results of the reforms are evaluated ambiguously presenting various attitudes of different authors and referring to different statistical data.