It is only in the last two or three years of the 20th century that the taxation regime within the Russian Federation has achieved a relatively settled character. 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 topics covered are: 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.
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