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dc.contributor.advisorFleisher, Belton
dc.creatorZagorodnov, Artem
dc.descriptionUndergraduate Research Scholarshipen_US
dc.description.abstractI test the hypothesis that Russian regions with relatively higher reported levels of taxes collected would be experiencing more vibrant SME activity. Higher levels of reported taxes collected suggest lower levels of ‘under the table’ pressure and stronger rule of law. The hypothesis is motivated by field work completed in Russia, and is tested with data from several state and private organizations. The paper’s conclusions are that, despite some progress in this direction, the Russian federal government has failed to reign in the predatory (illegal) activities of tax authorities and therefore has not established a healthy environment for SME development during Russia’s rocky transition to a market economy.en_US
dc.description.sponsorshipOSU College of Arts and Sciencesen_US
dc.publisherThe Ohio State Universityen_US
dc.relation.ispartofseriesThe Ohio State University. Department of Economics Honors Theses; 2008en_US
dc.subjectrussia smeen_US
dc.subjecttransition economicsen_US
dc.titleDeath and Taxes: How Russian Tax Officials are Hurting SME Growthen_US
dc.description.embargoNo embargoen_US

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