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Welfare State and Taxation in Russia: the Contradictions of the Unified Social Tax

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Intereconomics

The Unified Social Tax (UST) was introduced in Russia in 2001 as part of a comprehensive reform of the tax and social security system. Five years on, this article offers a preliminary assessment of the positive effects of UST so far and the problems that remain.

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Authors and Affiliations

  1. Reader in International Business, Manchester Metropolitan University, Manchester, UK

    Andrei Kuznetsov

  2. Head of Department of Taxes and Taxation, State Financial Academy, Moscow, Russia

    Lubov Goncharenko

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  1. Andrei Kuznetsov
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  2. Lubov Goncharenko
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Kuznetsov, A., Goncharenko, L. Welfare State and Taxation in Russia: the Contradictions of the Unified Social Tax. Intereconomics 41, 209–215 (2006). https://doi.org/10.1007/s10272-006-0190-7

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  • DOI: https://doi.org/10.1007/s10272-006-0190-7

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