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The article sets out to assess the problems of taxation in Russia in the context of the Russian state, its relationship with the enterprise sector and the transition from plan to market. In this paper, we argue that Russia’s well-known tax collection problem is a manifestation of an ineffective and poorly governed state, supported by weak institutions whose authority is not legitimate in the eyes of its citizens. Central to this crisis is the symbiosis of politics and economics that was common in Soviet times and is still prevalent in Russia today. During transition, Russia has witnessed an ineffective state (with a weak civil society) and a systemic crisis of governance. This crisis of a weak state and poor governance, manifesting itself in a severe fiscal crisis, culminated in the August 1998 crash

Topics: Key words, taxation, transition, Russian State, governance JEL Classification, H11, H2, P5
Year: 2011
OAI identifier: oai:CiteSeerX.psu:10.1.1.196.4531
Provided by: CiteSeerX
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