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| Author: | Lindberg, D. L. Lindberg, W. F. Razaki, K. A. |
| Title: | The "Anti-Stapler" and the transfer of social sphere functions from federal enterprises to local governments: lack of accounting rules contributes to Russia's financial woes |
| Journal: | The International Journal of Accounting
2000 : VOL. 35: 1, p. 151-162 |
| Index terms: | Russia Accounting principles International accounting Tax collection Economic crisis Privatization Local government |
| Language: | eng |
| Abstract: | The focus is on funding issues facing local government in Russia during the current financial crisis. In Russia there are problems with lack of generally accepted accounting principles, the transfer of commercially unproductive assets from old Soviet enterprises to local authorities etc. Russia can make progress towards a market economy and an effective performance budgeting system by attracting investment and by creating a single, coherent tax system. |
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