IMF Working Paper Series
Выпуск N02/235 за 2002 год
Опубликовано на портале: 22-12-2003
Clinton R. Shiells
IMF Working Paper Series.
2002.
No. 02/235 .
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 paper shows that Ukraine may try
to capture part of the tax revenue if it has monopsony power. It is far from clear
whether Ukraine would succeed in shifting the rents through taxation, since this
depends on the form of imperfect competition and the curvature of Ukraine's import
demand function.

