Research is devoted to the analysis of the import demand function in Russia. On the basis of the proposed methodology, the econometric model for the full range of imported goods in the last decade (2000–2010) is estimated. Product groups are ranked by the impact of customs duties and the real...

The paper compares VAT administration quality in OECD and Russia. Econometric analysis reveals positive influence of the level of institutional development on effectiveness of tax collection. However this effect is presented only if there are no additional tax privileges, which besides direct...