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Journal of Undergraduate Research

Keywords

tax reform, Russia, communism, tax evasion, tax laws

College

Family, Home, and Social Sciences

Department

Political Science

Abstract

The final days of 1991 brought unprecedented changes for Russia. The fall of Soviet rule and struggle toward Western democracy—or at least away from communism—has been a long, hard, and trying process for Russia and her citizens. This struggle stems from the difficult yet necessary restructuring process, a process marked by economic difficulties and, sometimes, failure. One area in which the country has met with extreme difficulty is taxation. Until recently, Russia has been notorious for widespread tax evasion and corruption, problems caused by ill-conceived tax laws and a cultural tendency away from tax compliance. Contrary to popular belief, however, the past few years have seen surprising success in tax reform initiatives. Indeed, amidst all the suffering and calamity, Russia has been making progress in its transition, and the new tax code adopted between 1999 and 2003 is remarkable evidence of this progress.

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