Imperfect Competition and the Design of VAT Regimes: the Case of Energy Trade between Russia and Ukraine
Опубликовано на портале: 22-12-2003
IMF Working Paper Series.
2002.
No. 02/235 .
Организация:
International Monetary Fund (International Monetary Fund)Тематический раздел:
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.
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