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The effect of the sales tax introduction on the business climate in the Russian retail trade sector


Olga Shinkaryova, Elena Mayorova
(about the authors)

Shinkaryova Olga V. – Candidate of Science, Economics, Associate Professor of the Chair of Economics, Mathematics, Accounting and Financial Disciplines (Institute of Management, Moscow City Teacher Training University)

Mayorova Elena A. – Senior Lecturer of the Chair of Commercial Policy (Plekhanov Russian University of Economics)

Published in:
Russian Journal of Entrepreneurship
– Volume 16, Number 15 (August, 2015)



Keywords: business climate, business confidence index, retail trade, sales tax, small business, tax code


Citation:
Olga Shinkaryova, Elena Mayorova (2015). The effect of the sales tax introduction on the business climate in the Russian retail trade sector. Russian Journal of Entrepreneurship, 16(15), 2483-2498. doi: 10.18334/rp.16.15.563


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Abstract:

In connection with the introduction of sales tax in Russia, we analyzed the changes of commercial companies’ tax burden as well as the changes in the business climate in the retail trade sector of the Russian Federation in 2006-2015. Based on the studies we concluded that in the existing situation, charging entrepreneurs with an additional tax burden in the form of sales tax will worsen the business climate in the sector of retail trade and will lead to the decrease of business activity in this sector. 







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