Olga V. Shinkareva, Elena A. MayorovaPublished in:
Russian Journal of Entrepreneurship
– Volume 17, Number 17 (September 2016)

JEL classification: H21, K34, L81

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


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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.

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