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The Russian Taxation System

In: Russia Business

Author

Listed:
  • Tanja Galander

    (PwC)

  • Ekaterina Cherkasova

    (PwC)

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.).

Suggested Citation

  • Tanja Galander & Ekaterina Cherkasova, 2021. "The Russian Taxation System," Springer Books, in: Olga Medinskaya & Henk R. Randau & Christian Altmann (ed.), Russia Business, chapter 27, pages 223-231, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-64613-4_27
    DOI: 10.1007/978-3-030-64613-4_27
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