The Impact of Globalisation on the Russian Tax System

Student: Vasilenko Yulia

Educational Programme: Economics (Bachelor)

Year of Graduation: 2021

The aim of this study is to analyse the impact of various indicators of globalisation on corporate income tax and personal income tax rates both in the Russian Federation and in the OECD countries. In order to obtain accurate estimates, GLS regressions on panel data from 1990 to 2018 will be applied. The results of the work are expected to confirm or refute hypotheses derived from tax competition theory.

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