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SITE Job Market Seminar | Online cash register policy in Russia: Impact on firm profits and exit decisions

Join us for the SITE Job Market Seminar on January 30! We are excited to welcome Evgeniya Dubinina, Researcher at the Institute of Economic Studies, Charles University, who will present her job market paper at SSE and online via Zoom. Don’t miss this opportunity to engage in insightful discussions!

Job market paper: Online Cash Register Policy in Russia: Impact on Firm Profits and Exit Decisions

By: Evgeniya Dubinina

Abstract

To achieve better tax compliance, the Russian government required small firms to use online cash registers (OCRs) for business-to-consumer transactions from 2017. For firms, the installation of the OCR leads to an increase in fixed costs. This might push firms to switch to the shadow market (partially or fully), to exit the market, to report more costs and less profits, or to combine several strategies. Using the TWFE and Regression Discontinuity in Time techniques, I estimate the effects of the OCR policy on reported profits, profits tax, and firms' exit decisions. Exogenous variation for causal inference is possible thanks to different years of policy implementation (2017, 2018, 2019). At the regional level, I find that tax revenues increase. However, different treated firms pay taxes according to different tax regimes, and for some regimes there are no effects for tax revenues. At the firm level, I find that firms report less profits, profit tax, and VAT after policy implementation.

Read the full job market paper here >>

About the speaker

Evgeniya Dubinina, Researcher at the Institute of Economic Studies, Charles University.

Evgeniya Dubinina is a PhD candidate and researcher at the Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague. Her research focuses on taxation, international corporate tax avoidance, public and international economics, regional and development economics, and industrial organization.

She is currently on the 2024–2025 academic job market. Evgeniya is a member of the CORPTAX research group at Charles University, which seeks to advance the understanding of corporate taxation in a globalized world. She is also involved in the DemoTrans project, contributing to research on strengthening democratic governance through enhanced accountability, transparency, and institutional effectiveness.

Learn more about the speaker >>

Interested in attending the SITE Seminar at SSE or online via Zoom?

The link to the seminar will be distributed by invitation only. If you are interested in attending the seminar – please contact site@hhs.se. Follow the instructions below:

  • Type the subject box with “SITE seminar *INSERT SEMINAR TITLE*”
  • Indicate your affiliation and field of interest
  • Please also indicate if you want to attend in person or online

For registered applicants, a Zoom link will be provided prior to the event via email with further instructions.

 

Photo: Simon Kadula, Shutterstock

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