| Abstract: | This paper compares the official and alternative statistical estimates of the financial performance of wholesale trade in 2001 and its dynamics in 2000–2004. The causes of the sector’s high profitability and the rise in turnover in recent years are ascertained. A comparative study of wholesale trade in the Soviet era and the present is made and the functions of wholesale in today’s Russia and economically advanced countries are contrasted. The negative role of wholesale trade in the present economy of Russia is demonstrated, which stems from the special characteristics of the functions it performs. The case is made for a sharp increase in the sector’s taxation and the amount of its possible tax load is calculated. |
