- Collection:
- LLM Theses and Essays
- Title:
- Comparative Analysis of Federal Income Tax Imposed on U.S. C Corporations and Russian Joint Stock Companies
- Creator:
- Mitskevich, Alina Y
- Date of Original:
- 2004-08-01
- Subject:
- Law--Study and teaching
University of Georgia. School of Law
Dissertations, Academic - Location:
- United States, Georgia, Clarke County, Athens, 33.96095, -83.37794
- Medium:
- articles
- Type:
- Text
- Format:
- application/pdf
- Description:
- Russia
This thesis compares federal income tax imposed on corporations in two different tax systems: U.S. and Russian. Russian joint stock companies and U.S. C corporations are viewed as subjects of the federal income tax. The thesis analyzes and compares such elements of corporate federal income tax as taxpayers, tax base, rates. The focus of the paper is to find in the U.S. tax system advantages which may be successfully adopted by Russia. - External Identifiers:
- Metadata URL:
- https://digitalcommons.law.uga.edu/stu_llm/35
- Holding Institution:
- Alexander Campbell King Law Library
- Rights:
-
