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"ABSTRACTThe article contains an outline of migration and taxation in the Russian federation. The characteristics of migration, the legal and regulatory situation of migrant workers with regard to taxation, actual practices in this regard and the steps required to bridge the gap between potential tax payments from migrants and actual taxation practices are considered. Attention is paid to the reasons for irregular migration and informal employment from the points of view of both employers and migrant workers. Finally, overall conclusions and policy recommendations are provided for improving the situation and decreasing irregular migration and tax underpayment."

"ABSTRACTThe literature on remittance flows has relatively little information on the impacts of remittance outflows on countries. The Russian Federation consistently ranks among the top remittance senders in the world, however the Russian case remains a largely unstudied area. This article addresses this gap. The findings show that remittance outflows are still very small compared with GDP and that the Russian economy will continue to need foreign labor. So called push factors in neighboring countries will also continue to make the Russian Federation an attractive workplace for foreign workers. The authors encourage the Government of the Russian Federation to take pre emptive measures for both political and economic reasons, such as offering more investment opportunities for expatriate workers."

"ABSTRACTThe article addresses the impacts of remittances in recipient countries in North and Central Asia, noting the high level of dependence of many countries of the sub region on remittances. While remittances are found to produce positive short term benefits related to the reduction of transitory poverty, they also can contribute to negative impacts such as Dutch Disease, dollarization, public and private moral hazard. Few recipients make use of formal means of saving remittances, due to the lack of dedicated remittance backed products, low levels of development of and trust in the financial sector, and lack of financial literacy among recipients of remittances. Measures to address this situation are proposed and assessed for their relevance to countries of the subregion."

"Penelitian ini bertujuan untuk mengetahui apakah migrasi mempengaruhi kesejahteraan di Indonesia, baik kesejahteraan diukur secara objektif maupun subjektif. Unit sampel IFLS yang digunakan adalah 22 tahun keatas tahun 2014. Kesejahteraan objektif merupakan konsumsi perkapita riil yang menggambarkan perbedaan daya beli di tahun 2007 dan 2014, sedangkan kesejahteraan subjektif merupakan indeks persepsi tentang kepuasan hidup. Metode analisis yang digunakan adalah logistik data panel. Hasil penelitian menunjukkan bahwa migrasi secara signifikan berpengaruh positif pada kesejahteraan di Indonesia, baik kesejahteraan objektif maupun subjektif. Dapat disimpulkan bahwa migran cenderung merasa lebih sejahtera dan memiliki daya beli lebih tinggi daripada non migran.

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This study aims to analyze whether migration has an impact on wellbeing in Indonesia, using both objective and subjective measurement. The sample of study consist of individual aged 22 years old and above in 2014 using longitudinal data of IFLS. Objective wellbeing is measured by real per capita expenditure between 2007 and 2014, while subjective wellbeing is a self rated assessment index on life satisfaction. Analyze by Logistic panel data regression, the results show that migration positively affects wellbeing in Indonesia significantly. It is suggested that migrants tend to have better subjective wellbeing, and in results from objective measurement show that they also have higher purchasing power parity than non migrant."