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taxpayers, tax agents, tax-collecting authorities and legislators, tax audit procedures, resolution of disputes, and enforcement of law. the second part, enacted on august , , defines specific taxes, rates, payment schedules, and detailed procedures for tax calculations. it was significantly amended in – with
or levies not listed explicitly by the code or enacted in violation of its specific provisions are deemed illegal and void. [ ] the russian tax system tends to use moderate flat or regressive tax rates. it is highly centralized for a federal state and relies heavily on proceeds from oil and natural gas...
https://en.wikipedia.org/wiki/Taxation_in_Russia