Russian tax system

In Russian legal system taxes are divided into three levels: Federal taxes Entity level taxes (collected by subjects of the federation) Local taxes Exclusive rights to create tax legislation belongs to the federal legislative government. It creates the project of the law, identifies territory covered by it, the level of budget it forms. Entities' legislative government establishes these laws on its territory. Federal government can only establish a few positions on the entities' territory, like max & min limit of the tax or some special order of payment. But at the same time there are some laws which require federal establishment (individual property tax, land tax, registration tax on self-employed individuals...)

In Russia a large proportion of tax revenue comes from taxes on businesses. See Tax (Personal) and Tax (Corporations). Since 2001 there has been a flat rate income tax of 13%.