Tax Law in Russia

ebook

By Marina Karasseva

cover image of Tax Law in Russia

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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;
  • - Sales and value-added taxes;
  • - Import and export duties;
  • - Priority in international and national tax laws; 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.

    Tax Law in Russia