The Russian Taxation System

Tanja Galander () and Ekaterina Cherkasova ()
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Tanja Galander: PwC
Ekaterina Cherkasova: PwC

Chapter 27 in Russia Business, 2021, pp 223-231 from Springer

Abstract: Abstract Russian tax law is relatively new, though fast developing. It is based on the Russian Tax Code (hereafter Tax Code RF) which consists of two parts. The first part came into force on January 1, 1999. It governs the general tax system and provides for common provisions for all types of taxes, as well as tax administration procedures. The second part came into force on January 1, 2001. It contains particular regulations for each type of tax (including necessary elements: object of taxation, taxpayers, tax base, tax rate, reporting and payment requirements, etc.).

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-64613-4_27

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DOI: 10.1007/978-3-030-64613-4_27

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