Imperfect Competition and the Design of VAT Regimes : The Case of Energy Trade Between Russia and Ukraine /
Under imperfect competition, Russia and Ukraine may choose to deviate from optimal tax considerations which suggest use of a destination-based VAT regime. Oil and gas trade is a major source of Russian tax revenue, which is collected partly through an origin-based VAT on intra-CIS energy trade. The...
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| Format: | Journal |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
2002.
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| Series: | IMF Working Papers; Working Paper ;
No. 2002/235 |
| Online Access: | Full text available on IMF |