Imperfect Competition and the Design of VAT Regimes : The Case of Energy Trade Between Russia and Ukraine

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.
Publication date: December 2002
ISBN: 9781451875669
$15.00
Add to Cart by clicking price of the language and format you'd like to purchase
Available Languages and Formats
English
Prices in red indicate formats that are not yet available but are forthcoming.
Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Exports and Imports , Exports and Imports , Russia , Energy Trade , VAT , Imperfect Competition , oil exports , export price , gas exports , export tax , crude oil , Market Structure and Pricing: General , Country and Industry Studies of Trade , Mining , Extraction , and Refining: Hydrocarbon Fuels , Energy and the Macroecono

Summary