摘要
俄罗斯作为一个经济转型国家,其税制正处于不断调整、变迁的过程。俄罗斯的税制变迁,在不同阶段表现为不同的模式,相应地,改革的效果也不尽相同。在转型过程中,俄罗斯的税制变迁受到了多种因素的影响。新冠疫情以来,俄罗斯出台了很多应急性质的财税政策,探讨制度的变迁过程及各种因素相互作用、相互制约的关系,对我国在俄经济活动、贸易有很大的影响。
As a country in economic transition,Russia’s tax system is in the process of constant adjustment and change.The changes of tax system in Russia show different patterns in different stages,leading to different reform effects correspondingly.In the process of transformation,the changes of tax system in Russia are affected by many factors.In particular,since the outbreak of COVID-19,Russia has issued many fiscal and tax policies of emergency.To this end,there is a need to understand the process of institutional change and the influence of interaction and mutual restraint among various factors,which will have an impact of these changes on China’s economic activities and trade in Russia.
作者
尤春明
李月秋
You Chunming;Li Yueqiu(Heihe University,Heihe 164300,China)
出处
《黑河学院学报》
2022年第3期46-48,共3页
Journal of Heihe University
基金
2018年度黑龙江省高校基本科研业务费黑河学院专项资金项目“中俄财会制度趋同性研究”(2018-KYYWF-1263)。