Russian Federation Country Study. A Public Finance Perspective
|1986; June 19, | | | | | |
|1986; June 20, | | | | | |
|1986; John Pitzer | | | | | |
|(1982), CIA (1985,| | | | | |
|pp. 64ff; 1989, | | | | | |
|pp. 45, 59ff); | | | | | |
|Gertrude E. | | | | | |
|Schroeder and M. | | | | | |
|Elizabeth Denton | | | | | |
|(1982). For | | | | | |
|consumption, | | | | | |
|1981-1985, and | | | | | |
|agricultural | | | | | |
|output, 1976-85, | | | | | |
|unclassified CIA | | | | | |
|data supplied to | | | | | |
|author. Authors' | | | | | |
|Source: Abrham | | | | | |
|Bergson Soviet | | | | | |
|Economic Reform | | | | | |
|Under Gorbachev" | | | | | |
|in From Socialism | | | | | |
|to Market Economy | | | | | |
|.ed William Kern | | | | | |
|1992 p. 37 | | | | | |
|a. Utilized for | | | | | |
|consumption and | | | | | |
|accumulation. | | | | | |
|b. Output valued | | | | | |
|in 1970 prices for| | | | | |
|growth rates for | | | | | |
|1961-75 and in | | | | | |
|1982 prices for | | | | | |
|growth rates for | | | | | |
|1976-85. | | | | | |
|c. Not available. | | | | | |
| | | | | | |
|d. CIA estimates | | | | | |
|essentially accord| | | | | |
|with Soviet | | | | | |
|official data. | | | | | |
|e. Yearly growth | | | | | |
|rate of average | | | | | |
|for five-year | | | | | |
|period over | | | | | |
|average for | | | | | |
|previous five-year| | | | | |
|period. | | | | | |
| | | | | | | |
|Table A2 | | | | | | |
|Compariso| | | | | | |
|n of GNP | | | | | | |
|Growth in| | | | | | |
|USSR and | | | | | | |
|Western | | | | | | |
|Countries| | | | | | |
|1961-85 | | | | | | |
|(Average | | | | | | |
|Annual | | | | | | |
|Growth in| | | | | | |
|Per Cent)| | | | | | |
| |USSR |US |FRG |France |Italy |UK |
|1961-65 |4.8 |4.6 |4.8 |5.8 |5.2 |3.2 |
|1966-70 |5.1 |3.2 |4.2 |5.4 |6.2 |2.5 |
|1971-75 |3 |2.2 |2.1 |4 |2.4 |2.2 |
|1976-80 |2.3 |3.4 |3.3 |3.3 |3.8 |1.6 |
|1981-85 |1.9 |2.4 |1.3 |1.1 |0.9 |1.9 |
|Note: US | | | | | | |
|GNP | | | | | | |
|calculate| | | | | | |
|d in 1982| | | | | | |
|prices. | | | | | | |
|GNP | | | | | | |
|growths | | | | | | |
|of FRG, | | | | | | |
|France, | | | | | | |
|Italy and| | | | | | |
|UK are | | | | | | |
|calculate| | | | | | |
|d from | | | | | | |
|GDP in | | | | | | |
|1980 | | | | | | |
|prices. | | | | | | |
|Source: | | | | | | |
|Cohn | | | | | | |
|(1987, p.| | | | | | |
|12) | | | | | | |
|Authors' | | | | | | |
|Source: | | | | | | |
|Elliot | | | | | | |
|and Dowla| | | | | | |
|in | | | | | | |
|Internati| | | | | | |
|onal | | | | | | |
|Journal | | | | | | |
|of Social| | | | | | |
|Economics| | | | | | |
|" v. 21 | | | | | | |
|p. 78 | | | | | | |
| | | | | | | |
|Table A3 Soviet | | | | | | |
|state budget | | | | | | |
|expenditures for| | | | | | |
|consumer and | | | | | | |
|food subsidies, | | | | | | |
|social | | | | | | |
|insurance, and | | | | | | |
|health care, | | | | | | |
|1985-1990 | | | | | | |
|Type of |1985 |1986 |1987 |1988 |1989 |1990 |
|expenditure | | | | | | |
|In billions of |386.5 |417.1 |430.9 |459.5 |482.6 |488.2 |
|rubles (nominal)| | | | | | |
| | | | | | | |
|Total state | | | | | | |
|expenditures | | | | | | |
|Consumer |58.0 |65.6 |69.8 |89.8 |100.7 |110.5 |
|subsidies | | | | | | |
|Food subsidies |56.0 |58.0 |64.9 |66.0 |87.7 |95.7 |
|Social insurance|83.6 |89.3 |94.5 |102.5 |105.5 |117.2 |
|and health care | | | | | | |
|As percent of |7.5 |8.2 |8.5 |10.3 |10.9 |11.6 |
|GNPConsumer | | | | | | |
|subsidies | | | | | | |
|Social insurance|10.7 |11.2 |11.5 |11.7 |11.4 |12.3 |
|and health care | | | | | | |
| | | | | | | |
|Source: Anders | | | | | | |
|Aslund, | | | | | | |
|"Gorbachev, | | | | | | |
|Perestroyka, and| | | | | | |
|Economic | | | | | | |
|Crisis," | | | | | | |
|Problems of | | | | | | |
|Communism, vol. | | | | | | |
|40, nos. 1-2, | | | | | | |
|Jan.-Apr. 1991, | | | | | | |
|p. 25 | | | | | | |
|a. Estimated | | | | | | |
|figures. | | | | | | |
|Authors' Source:| | | | | | |
|Linda J. Cook. | | | | | | |
|1995 The Soviet | | | | | | |
|Social Contract | | | | | | |
|and Why It | | | | | | |
|Failed p. 148 | | | | | | |
| | | | | | | |
|Table A5 | | | | | | |
|Significan| | | | | | |
|ce of | | | | | | |
|Public | | | | | | |
|Transfer | | | | | | |
|in | | | | | | |
|Household | | | | | | |
|Income for| | | | | | |
|households| | | | | | |
|Receiving | | | | | | |
|the | | | | | | |
|Benefit | | | | | | |
| |Very |Poor |Poor | |Not |Poor |
|Transfer |% |Avg % of |% |Avg. % of |% |Avg. % of |
| |Receivi|Recipient |Receivi|Recipient |Receivi|Recipient |
| |ng the |Household |ng the |Household |ng the |Household |
| |benefit|Income |benefit|Income |benefit|Income |
|Family |288.8 |23.6 |32.4 |14.5 |25.7 |5.9 |
|Allowances| | | | | | |
|Pensions |0.3 |75 |41 |66.9 |48.7 |58.4 |
|Unemployme|0.8 |21.7 |0.4 |17.8 |0.3 |9.8 |
|nt Benefit| | | | | | |
|Subsidies |100.4 |9.6 |10.4 |9.6 |14.5 |8.1 |
|from Local| | | | | | |
|Authoritie| | | | | | |
|s | | | | | | |
|Subsidies |55 |9.4 |8.7 |10.8 |17.7 |11.7 |
|from | | | | | | |
|Enterprise| | | | | | |
|s | | | | | | |
|Scholarshi|50.2 |17.8 |6.2 |18.2 |6.7 |8.7 |
|ps | | | | | | |
|All |666.8 |58.5 |70.9 |48.4 |74.4 |42.6 |
|Transfers*| | | | | | |
| | | | | | | |
|*All | | | | | | |
|transfers | | | | | | |
|includes | | | | | | |
|those | | | | | | |
|listed | | | | | | |
|(except | | | | | | |
|subsidies | | | | | | |
|from | | | | | | |
|enterprise| | | | | | |
|s, which | | | | | | |
|are | | | | | | |
|included | | | | | | |
|with | | | | | | |
|subsidies | | | | | | |
|from local| | | | | | |
|authoritie| | | | | | |
|s) plus | | | | | | |
|welfare. | | | | | | |
|Note that | | | | | | |
|the | | | | | | |
|overall | | | | | | |
|average | | | | | | |
|percent of| | | | | | |
|the | | | | | | |
|household | | | | | | |
|income can| | | | | | |
|be | | | | | | |
|calculated| | | | | | |
|form the | | | | | | |
|two values| | | | | | |
|reported | | | | | | |
|for each | | | | | | |
|poverty | | | | | | |
|status. | | | | | | |
|Source: | | | | | | |
|RLMS. | | | | | | |
|Round 4. | | | | | | |
|October | | | | | | |
|1993- | | | | | | |
|February | | | | | | |
|1994. | | | | | | |
A6 List of Goods in Everyday Demand and Services to the Population which
are Exempt from the Sales Tax
Children's food, meat, meat products (except delicatessen products), milk
and milk products, margarine, fats, bakery products, flour, pasta products,
eggs, tea, sugar, salt, vegetables (cabbage, carrots, beet, onions,
potatoes),fish and fish products, vegetable oil, mineral water, children's
items, textbooks for general education schools, specialist educational and
medical equipment and medical supplies;
Children's items, including clothing, footwear, furniture, bed-linen,
school uniform, toys and sports items; Consumer goods on lists approved by
the councils of ministers of the republics within the USSR, kray soviet
executive committees, oblast soviet executive committees, Moscow and
Leningrad city soviet executive committees and executive committees of
autonomous oblast and autonomous okrug soviets of people's deputies;
A7 USSR: SALES TAX DECREE Full text of instruction issued by USSR Ministry
of Finance and dated February 11, 1991 ). The provisions include some of
the following:
1. Liability extends to joint ventures and Soviet organizations engaged
in importing;
2. Joint ventures will pay tax on hard currency sales in rubles,
converted at the prevailing commercial rate of exchange fixed by USSR
Gosbank;
3. Liability extends over a wide range of supply, including professional,
informational, communication, etc. services;
4. The tax rate is 5%;
5. Tax exemption applies to sales of precious metals, coal shale, export
services, trade between parts of a constituted enterprise.
SOURCE: EKONOMIKA I ZHIZN February 23, 199. P19
A8 Taxable income received in calendar year. Source: Tax 96 TNI 4-1
(Foreign Taxation) (Doc 96-947)
less than 12 million Rubles 12 % from 12 million Rubles 1, 44 million
Rubles +to 24 million Rubles 20 % of the sum exceeding 12 million Rubles
from 24 million Rubles 3.84 million Rubles to 36 million Rbls, 25 percent
of the sum exceeding 24 million Rubles above 48 million Rubles 10.44
million Rubles + 35 percent of the sum exceeding 48 million Rubles
1. Isaak I. Dore , 1995 Distribution of Governmental Power Under the
Constitution of Russia" in Parker School Journal of Eastern European
Law" v. 2 p. 675
2. ibid p. 681
3. ibid p. 865
4. ibid p. 691
5. ibid p. 678
6. ibid p. 688
7. With the current political situation we can say that the budget as a
whole, without doubt, will not pass the Duma by the end of the year.
8. The Moscow Times May 21, 1996. p. 54.
9. World Paper. September, 1996 p. 33
10. TNI 73-22, 1996
11. TNI 22/16, 1992, John Turro
12. Joint Letter No VG-4-12/25N of June 16, 1995
13. Doc 96-947
14. Much of the literature on tax assignment argues that the personal
income tax(PIT), generally one of the more important taxes in revenue
terms, should be retained by the central government, largely for
redistributional and stabilization reasons. Nevertheless, the central
government may give local governments a share in the PIT.
15. Tax Analysts, Tax Notes International. January 25, 1993
16. NOVECONCOMMERSANT. July 28, 1994. p. 2
17. In Russia, this tax is mostly levied at a national level because of
the administrative convenience, these taxes have been levied at the
producer level, not the retail level; and in the transition economy
context this often translates into a tax on a few manufacturers as in
Russia, for example, there are cigarette factories in only 21 of its
2000 "raions" (Comparative Economic Studies Winter 1994, Vol. 36, No.
4), or sometimes on the single monopoly producer. Thus, only a few
producing districts would benefit from levying these taxes and
revenues from them would accrue to only a few localities
18. Tax Analysts, Tax Notes International. January 25, 1993
19. Tax Analysts, Tax Notes International. January 25, 1993
20. Tax Analysts, Tax Notes International.January 25, 1993
21. The British Broadcasting Corporation March 15, 1991
22. Scot Antel. The Moscow Times. May 21, 1996
23. Though temporary steps were made like creating special colleges that
are attached to courts of arbitration, we suppose that creating a
special tax courts is essential here
24. Of course, taxes existed but people could not evade them as they were
centralized and in theory all means of production were owned by the
state.
25. Washington Post. October 12, 1996. p. A25
26. But we are afraid that this provision will not benefit the economy
27. Betsy McKay. The Wall Street Journal.October 29, 1996. p. A12
28. Comment & Analysis; Statistics; Forecast; November 1996 p. 2
29. Information Services Quest Economics Database Credit Suisse Financial
Forecast, 1996
30. Reuter Textline Reinsurance, October 31, 1996
31. In our opinion, inflation will come down further in 1997, to
approximately 15 percent. Also, Russia continues to fail in its
economic performance of it fiscal and monetary policy within the
framework established by the International Monetary Fund.
32. The Moscow Times. March 27, 1996
33. Dmitry Falcovich, head of the macroeconomic department with Alliance-
Menatep
34. Russian Federation: Toward Medium-Term Viability. 1996. IBRD/World
Bank p.39
35. Fiscal Management in Russia. 1996. IBRD p. 39
36. Fiscal Management in Russia. p. 22
37. John E. Elliot and A.F. Dowla. Gorbachev, Perestroika and
Democratizing Socialism" in International Journal of Social Economics"
v. 21 p. 78
38. Linda J. Cook. 1995 The Soviet Social Contract and Why It Failed."
Harvard University Press: Cambridge p.2 Cook suggests the following as
empirical evidence: 1. That the Soviet regime consistently deliver to
workers economic security and social welfare; 2. That the regime
deliver these policy goods because it is constrained by it perception
of workers' expectations or its fear of labor discontent if it fails
to deliver them; [and] 3. that workers give in exchange political
compliance and quiescence. p. 5
39. Vladmir Mau. 1996 The Political History of Economic Reform in Russia,
1985-1994. Center for Research into Communist Economies p. 59
40. John Dunlop. 1993. The Rise of Russia and the Collapse of the Soviet
Empire. Princeton University Press: Princeton. p. 267
41. Cook p.141
42. ibid p.187
43. Thomas A. Mroz and Barry M. Popkin. 1995. Poverty and Economic
Transition in the Russian Federation" in Economic Development and
Cultural Change . V 44 p.3
44. ibid p.4
45. ibid p. 4
46. Russia: Social Protection During Transition and Beyond International
Bank For Reconstruction and Development Report No. 11748-RU. p. 23
47. Vladimir Mikhalev Social Security in Russia under Economic
Transformation" in Europe-Asia Studies v. 48 n.1 (note: As this source
came from an electronic medium, I have omitted page numbers--DL)
48. ibid
49. IBRD Report No. 11748-Ru. p. 35
50. ibid p. 11
51. EBRD p. 40
52. ibid
53. BISNIS Country Report
54. OMRI November 31, 1996
55. OMRI October 4, 1996
56. Financial Times. September 23, 1996
57. Of course, it is possible to lower administrative costs and improve
overall efficiency in the tax system by going to a more computerized
system but resistance to change due to unquestionable job loss is
quite evident in the Russian government.
58. Komsomol'skaya Pravda. Sept. 24, 1996
The file was preapred by Dmitri Maslitchenko dmitri@mailroom.com
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