18-October-2021
English
24-June-2021
English
28-October-2020
English, PDF, 1,069kb
This country note explains how the Russian Federation taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
28-November-2019
English
18-June-2019
English
Today, Russia deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Russia, the MLI will enter into force on 1 October 2019.
26-September-2016
English, PDF, 512kb
This country note provides an environmental tax and carbon pricing profile for Russia. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
29-October-2014
English
3-April-2009
English, , 830kb
Fiscal equalisation is a transfer of fiscal resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers on average 2.5% of GDP or 5% of total government expenditure across OECD countries.