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Analysis of the institutional environment in the context of small business tax-evasion in Russia
Thesis title in Czech: | |
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Thesis title in English: | Analysis of the institutional environment in the context of small business tax-evasion in Russia |
Key words: | Tax evasion, Russia, neoinstitutionalism, institutional equilibrium, interest groups. |
English key words: | Tax evasion, Russia, neoinstitutionalism, institutional equilibrium, interest groups. |
Academic year of topic announcement: | 2010/2011 |
Thesis type: | diploma thesis |
Thesis language: | angličtina |
Department: | Institute of Economic Studies (23-IES) |
Supervisor: | doc. Ing. Tomáš Cahlík, CSc. |
Author: | hidden - assigned by the advisor |
Date of registration: | 24.02.2011 |
Date of assignment: | 24.02.2011 |
Date and time of defence: | 20.06.2011 00:00 |
Date of electronic submission: | 20.05.2011 |
Date of proceeded defence: | 20.06.2011 |
Opponents: | prof. RNDr. Jiří Hlaváček, CSc. |
References |
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. 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Robert, eds., New York: Springer, 2008 Vybory v zakonodatelniye organy gosudarstvennoi vlasti sub’ectov Rossiyskoi Federacii (Elections to the Legislative Regional State Institutions of the Russian Federation), 1995-1997: Electronic Statistics/ Central Election Committee RF; eds., A.V. Ivanchenko. Moscow: Ves Mir. 1998 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. World Development Report, the State in a Changing World, World Bank, Oxford University Press, 1997. Yakovlev A.A. Agenty Modernizacii,(Agents of Modernisation), Moscow: published by High School of Economics, 2007 II. 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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. Uslovia I Faktory razvitia malogo biznesa (Conditions and factors of small business development), posted on http://opora.ru/, 2007, accessed 02.05.2011. Valevich Uriy, Institucinalniy Ekilibrium (Institutional Equilibrium), accessed 02.02.2011, http://research.by/pdf/2002n2r04.pdf III. 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(Will the number of fictitious firms in Moscow decrease?), Vedomosti, accessed 05.05.2011, http://www.vedomosti.ru/newspaper/article/2000/10/13/21711 Poneyach, Ella, Pravila igry: sam dolzhen ponimat (Rules of the game: you should understand them yourself), Vedomosti, puplished 18.11.2003, accessed 05.05.2011, http://www.vedomosti.ru/newspaper/article/2003/11/18/69071) Rybakova, Tatiana, Vmeste so vsemi nalogami (Together with all taxes), Vedomosti, published 21.03.03., accessed 05.05.2011. http://www.izvestia.ru/economic/article31558/ Shestoperov, Alexei, Bol’shoe szhatie malogo biznesa (Big contraction of small business), Vedomosti, published 24.02.2009, accessed 1.05.2011, http://www.vedomosti.ru/smartmoney/article/2009/02/24/9430 Vedomosti, 28.03.2008. Ne hochesh – zastavim (If you don’t want we will force you), accessed on 02.02.2011, http://www.vedomosti.ru/newspaper/article/144505/ Vedomosti, Iz Teni v Svet? (Out of the shadow into the light?),published 23.04.2001, accessed 05.05.2011, http://www.vedomosti.ru/newspaper/article/2001/04/23/27939 Vyhuholeva, Ekaterina, Spisok mytaria ( Black list), Izvestia, published 26.11.02, accessed 01.052011, http://www.izvestia.ru/economic/article26967 IV. Articles: Aslund, Anders, Why Russian Economic Transformation has been so Arduous?, Carnegie Endowment for International Peace, Paper prepared for the Annual World Bank Conference on Development Economics, Washington, D.C., April 28-30, 1999 Economicheskie Sub’ekty Postsovetskoi Rossii (Economic agents of post-Soviet Russia: institutional analysis.) / edited by R.M. Nureev. Series “Scientific Reports” № 124. Moscow, 2001 Igudin A. G., “Analysis and Assessment of the Existing System of Intergovernmental Fiscal Relations in the Russian Federation.” Ministry of Finance of the Russian Federation, Research Institute of Finance, Moscow, 1998 Kryshtanovskaya, Olga, Development of the Regional Political Elite: Principles and Mechanisms, Sociological Research №11, pp. 3-13, 2003 Radaev, Vadim, Deformalisation of rules and tax evasion in Russian business activity, (in Russian), Voprosy Ekonomiki, №6 2001 Shleifer A., Vishny R. Politicians and Firms // Quarterly Journal of Economics. Vol. 109, No 4. 1994 Treisman, Daniel, Russia’s Tax Crisis: Explaining Falling Revenues in a Transition Economy, Economics and Politics, Volume 11, July 1999, Oxford: Blackwell Publishers Ltd. |
Preliminary scope of work |
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. |
Preliminary scope of work in English |
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. |