Sales tax: the analysis of practical application in Moscow

Olga V. Shinkareva1, Elena A. Mayorova2
1 Российский государственный социальный университет, г. Москва
2 Российский экономический университет им. Г.В. Плеханова, г. Москва

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Journal paper

Russian Journal of Entrepreneurship *
Volume 17, Number 17 (September 2016)
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Shinkareva, O. V., & Mayorova, E. A. (2016). Sales tax: the analysis of practical application in Moscow. Russian Journal of Entrepreneurship, 17(17), 2193–2206. https://doi.org/10.18334/rp.17.17.36518

Abstract:
On 1. July 2015 a sales tax has been introduced in Moscow in accordance with Russian tax and levy legislation. In this connection, the author has analyzed revenues from this source into the city funds, as well as the change of tax burden of legal entities and self-employed entrepreneurs in the retail trade sphere due to the introduction of this sales tax.

Keywords: small enterprises, retail trade, sales tax, budgetary revenues, Internal Revenue Code, simplified taxation scheme

JEL-classification: H21, L81, K34

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