Tax Neutrality and Business Taxation in Russia

Abstract

The work consists of 4 parts.The first part is to determine the relevant aspects of tax neutrality. This is followed by an assessment of the General taxation of profits in Russia in terms of its impact on economic decisions. The third part discusses the government bill on a simplified single tax for small businesses. The last part presents a proposal to reform the Russian taxation of profits, which would make the income tax system neutral in relation to most business decisions.