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The Role of Taxes and Administrative Burden in Business Development: Evidence from Russia

ФИО студента: Berezhnaia Polina

Руководитель: Vitalijs Jascisens

Кампус/факультет: International College of Economics and Finance

Программа: Double Degree Programme in Economics of the NRU HSE and the University of London (Bachelor)

Оценка: 9

Год защиты: 2019

What is the most effective way to improve business environment? These question has been debated in the literature for the last 20 years. This paper tries to find an answer to this question using an event study approach applied to a rich data set, including the universe of all Russian firms for the period 2008-2017. This paper concludes that administrative burden has a negative impact on business development, and its reduction has a short-run positive effect on a firms growth but eliminates the year after the reform. Also, this paper found out that the impact of tax policy targeting a specific group of firms can be detrimental since firms are encouraged to alter their performance in a negative way to become eligible for tax benefits.

Full text (added June 13, 2019)

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