Subjects:

Other Jurisdictions

Contents:

The Author. Glossary. List of Abbreviations. General Introduction. Selected Bibliography. Part 1: 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 Trities on Inheritance and Gifts. Index.

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.