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Tax Law in Russia

Tax Law in Russia

By Marina Karasseva


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It is only in the last two or three years that the taxation regime within the Russian Federation has achieved a relatively settled character. Now the clear outline of a coherent tax law system that operates throughout the Federation and all its subject administrations is available in this concise reference, written by a distinguished Russian financial and tax scholar.

Among the many essential topics covered are the following:

  • historical, economic, and political background;
  • bases of tax competencies of the State and its subdivisions;
  • principles of assessment and collection;
  • rates and exemptions;
  • determination of taxable corporate profits;
  • penalties, anti-avoidance regulations, and rights to objection and appeal;
  • social security administration;
  • estate, inheritance, and gift taxes; and
  • elimination of double taxation.

    With numerous explanatory charts and tables, comprehensive and up-to-date bibliographies, and a detailed topical index, Tax Law in Russia is the ideal starting point for international tax practitioners and business persons contemplating transactions involving the Russian Federation.

  • Publish Date 06/01/2002
    Publish Frequency As Needed
    Product Line Kluwer Law International
    ISBN 9789041114204
    SKU 10058581-0001
    Table of Contents
      The Author
      List of Abbreviations
      General Introduction
      Selected Bibliography

      Part I: The General Tax Codes and Other General Tax Regulations
      1. Introduction to the Tax Culture and Structure

      Part II: National Tax Acts
      1. Taxes on Income, Profits and Capital Gains
      2. Social Security Contributions
      3. Taxes on Payroll and Workforce
      4. Taxes on Property
      5. Domestic Taxes on Goods and Services
      6. Taxes on International Trade and Transactions
      7. Other Taxes

      Part III: International Taxation
      1. General Principles
      2. Unilateral Tax Rules
      3. Tax Treaties on Income, Profits and Capital Gains
      4. Tax Treaties on Inheritance and Gifts