【摘要】 税收制度是俄罗斯向现代市场经济制度转轨的重要组成部分,其改革进程受到国内外学者的广泛关注。尤其是1999—2002年所进行的税制改革,它已成为促进俄罗斯国内经济增长、发挥企业家活力、缩减影子经济规模、减少国内私人资本外逃的关键性因素。我们将通过"周转税"、社会税、所得税、利润税等主要税种的分析,对此次税制改革的直接效果和间接效果进行总结与反思。更多还原

【Abstract】 Tax system is an important part in the change to modern market economy system of Russia,the reform of Russian tax system was pay more attention by many scholars.From 1999 to 2002,tax system reform became a key factor to promote the economy growth,take advantages of entrepreneur,cut down the scale of shadow economy and reduce the private capital flight.According to the analysis of "turnover tax",social tax,income tax and profit tax,we conclude the direct and indirect effects of the reform.更多还原