Competition for the Tax-Payer. Studies on Fiscal Sociology
"Scientific Reports" Series
(
Issue 122
)
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Different aspects of taxation under the conditions of the reforms in Russian fiscal system in 1990's are viewed in the collection. In the center of the authors' attention is the competition for a taxpayer between federal and local authorities, some guard departments and organized criminal groups. The questions regarding the functioning of shady economy, informal economic relations, the problems of plurality of formal and informal taxation agents are considered. The collection is addressed to sociologists, economists and experts in political sciences.
