Analysis of the institutional environment in the context of small business tax-evasion in Russia

• Název v anglickém jazyce: Analysis of the institutional environment in the context of small business tax-evasion in Russia
• Klíčová slova: Tax evasion, Russia, neoinstitutionalism, institutional equilibrium, interest groups.
• Klíčová slova anglicky: Tax evasion, Russia, neoinstitutionalism, institutional equilibrium, interest groups.
• Akademický rok vypsání: 2010/2011
• Typ práce: diplomová práce
• Jazyk práce: angličtina
• Ústav: Institut ekonomických studií (23-IES)
• Vedoucí / školitel: doc. Ing. Tomáš Cahlík, CSc.
• Řešitel: skrytý - zadáno vedoucím/školitelem
• Datum přihlášení: 24.02.2011
• Datum zadání: 24.02.2011
• Datum a čas obhajoby: 20.06.2011 00:00
• Datum odevzdání elektronické podoby: 20.05.2011
• Datum proběhlé obhajoby: 20.06.2011
• Oponenti: prof. RNDr. Jiří Hlaváček, CSc.

Seznam odborné literatury

Augusto Lopez-Claros and Sergei V. Alexashenko, Fiscal Policy Issues during Transition in Russia, Washington, DC : International

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Migin, E.V., Shestoperov, O.M., Shechvcov, A.O., Shcetinin, O.A., Assessment of the share of Illegal turn-over in the small Business 2002-2006, Moscow: National Institute for System Studies of Entrepreneurship, 2007
North, Douglas.C., Institutions, Institutional Change and Economic Performance. Cambridge: Cambridge University Press, 1990
Ordeshook, Peter C. “The Emerging Discipline of Political Economy.” In J.E. Alt and S. Shepsle, eds., Perspectives of Positive Political Economy, Cambridge: Cambridge University Press, 1990
Polishchuk, Leonid I., Decenralisation in Russia: Impact on Quality of Governance, Devolution and Development. Governance Prospects in Decentralising States, edited by Mwangi S., Patrick Meagher, Ashgate Publishing Limited, 2004
Radaev, Vadim V., Formation of New Russian Markets: Transaction costs, Forms of Control and Business Ethics, Moscow: Center of Political Technology, 2008
Shastitko,A.I. Novaya Institucionalnaya Ekonomicheskaya Teoria (New Institutional Economics), Moscow: Lomonosov Moscow State University TEIS, 2002

Teague, Elisabeth, “Russia and the Regions: The Uses of Ambiguity.” John Gibson and Philip Hanson, eds., Transformation from Below: Local Power and the Political Economy of post-Communist Transition. Chelteham U.K.: Edward Elgar, 1996

Turley G., Taxation, transition and the state: the case of Russia, Taxation and Public Finance in Transition and Developing Economies, edited by Robert W.McGlee, Springer, 2008

Martinez-Vazquez, Jorge and Boex, Jameson, Russia’s Transition to a New Federalism., The World Bank, Washington D.C. 2001
McGee W. Robert, Trends in the Ethics of Tax Evasion: Empirical Study of Ten Transition Economies, Taxation and Public Finance in Transition and Developing Economies, McGee W. Robert, eds., New York: Springer, 2008
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Weingast, Barry R., The Performance and Stability of Federalism: Institutional Perspective, Handbook of New Institutional Economics, Claude Menard and Mary M. Shirley,eds., Berlin: Springer, 2008
Winiecki, Jan, Why economic performance fail in the Soviet system: a property rights-based approach, Empirical studies in Institutional change, edited by Lee J. Alston, Thrainn Eggertsson, Douglass C. North, Cambridge: Cambridge University Press, 1996.
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II. Internet:
Akhmedov, Akhmed, Ravichev, Alexei, Zhuravskaya, Ekaterina , Regional political cycles in Russia, research paper is to be presented at the annual Conference of Transition Reforms, 2002 accessed 02.02.2011 http://papers.ssrn.com/sol3/papers.cfm?abstract_id=310022
Freinkman, Lev and Haney, Michael, What Affects Propensity to Subsidize: Determinants of Budget Subsidies and Transfers Financed by the Russian Regional Governments in 1992-1995, World Bank Policy Research Working Paper No. 1818, publisher: World Bank, Europe and Central Asia, Country Department III, Country Operations Division, June 11, 1997, accessed on 03.04.2011 http://papers.ssrn.com/sol3/papers.cfm?abstract id=82048
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Solnick, Steven L., The Breakdown of Hierarchies in the Soviet Union and China: A Neoinstitutional Perspective, World Politics, Vol. 48, No. 2 (Jan., 1996), pp. 209-238, published Cambridge University Press, p. 4 of 31, http://www.jstor.org/stable/25053961. accessed: 25.02.2011.
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III. Newspapers:
Beluza, Alexander, Otci I deti crizisa I rynka, (Fathers and children of crisis and market), Izvestia, published 07.7.09, accessed 04.05.2011, http://www.izvestia.ru/politic/article3130387/
Eremeev, Oleg, Paradoks social’nogo partnerstva (Paradox of Social Partnership), Izvestia, published 15.11.2004, accessed 05.05.2011, http://www.vedomosti.ru/newspaper/article/2004/11/15/83423#ixzz1L1F7VEkl
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Předběžná náplň práce

In this work we make analysis of the tax evasion practices which have become widely used by the small and medium enterprises in the Russian transitional economy. Taxation has always been the issue best describing relations between state and private business; in Russian economy taxation has come to characterize specificity of interactions between authorities at different levels of government and businessmen. We look at the current situation through the theoretical framework provided by the neoinstitutional theory which allows us to consider data and facts collected on the problem through the perspective of institutional change. By employing analytical tools of the neoinstitutionalism we consider tax evasion as a part of evolving institutional environment. Persistence and prevalence of the schemes used by small businesses to avoid payment of full tax liabilities leads us to qualify the current situation as an institutional dead-lock or in other words inefficient socio-economic equilibrium: tax-evasion is seen as an illegal activity by the state and development-hampering by businesses, nonetheless the practice persists for decades. We consider that institutions are promoted and supported by different groups united by common socio-economic interest, therefore to describe and analyse this situation we identify the main interest groups involved in the creation and maintenance of the existing socio-economic balance. We consider that the most influential institution affecting these groups was created from the fusion of interests of the state authorities and enterprise managers in the Soviet economy but which persists to the present day thus providing the structure that maintains the situation of current institutional equilibrium.

Předběžná náplň práce v anglickém jazyce

In this work we make analysis of the tax evasion practices which have become widely used by the small and medium enterprises in the Russian transitional economy. Taxation has always been the issue best describing relations between state and private business; in Russian economy taxation has come to characterize specificity of interactions between authorities at different levels of government and businessmen. We look at the current situation through the theoretical framework provided by the neoinstitutional theory which allows us to consider data and facts collected on the problem through the perspective of institutional change. By employing analytical tools of the neoinstitutionalism we consider tax evasion as a part of evolving institutional environment. Persistence and prevalence of the schemes used by small businesses to avoid payment of full tax liabilities leads us to qualify the current situation as an institutional dead-lock or in other words inefficient socio-economic equilibrium: tax-evasion is seen as an illegal activity by the state and development-hampering by businesses, nonetheless the practice persists for decades. We consider that institutions are promoted and supported by different groups united by common socio-economic interest, therefore to describe and analyse this situation we identify the main interest groups involved in the creation and maintenance of the existing socio-economic balance. We consider that the most influential institution affecting these groups was created from the fusion of interests of the state authorities and enterprise managers in the Soviet economy but which persists to the present day thus providing the structure that maintains the situation of current institutional equilibrium.