Publication

This working paper provides information on the tax burden and the tax behavior of the Russian mining and metals sector. In the first part, the paper examines relative tax rates in the sectors, the issue of the VAT and export duty liabilities. Further details are given for the issue of tax evasion and the question whether the mining and metal sectors are being exploited through the tax system. The second part of the paper outlines efforts to reform the tax system including lobbying activities to influence the reform's outcome.