109-517: The tax system of the Russian Federation ( Russian : налоговая система Российской Федерации ) is a complex of relationships between fiscal authorities and taxpayers in the field of all existing taxes and fees. It implies continuous communication of all its members and related objects: payers; legislative framework; oversight authorities; types of mandatory payments. The Russian Tax Code ( Russian : Налоговый кодекс Российской Федерации )
218-674: A constitutional referendum on whether to adopt Russian as a second official language. According to the Central Election Commission, 74.8% voted against, 24.9% voted for and the voter turnout was 71.1%. Starting in 2019, instruction in Russian will be gradually discontinued in private colleges and universities in Latvia, and in general instruction in Latvian public high schools. On 29 September 2022, Saeima passed in
327-519: A new education law which requires all schools to teach at least partially in Ukrainian, with provisions while allow indigenous languages and languages of national minorities to be used alongside the national language. The law faced criticism from officials in Russia and Hungary. The 2019 Law of Ukraine "On protecting the functioning of the Ukrainian language as the state language" gives priority to
436-504: A simplified tax system for agriculture . A string of amendments in July 2002 resulted in present-day simplified tax system for small businesses , imputed tax on retail operations , and redesigned the taxation of private and corporate motor vehicles. On January 1, 2004 the VAT rate decreased from 20 percent to 18 percent. In 2007–2008 Putin, both as president and later as prime minister, promoted
545-530: A bill imposing a 13% progressive wealth tax for those earning up to 2.4 million rubles ($ 27,500) annually, a 22% income tax on those earning above 50 million rubles ($ 573,000), and a 5% increase on corporate taxes. Prior to enactment of the Code, Russian tax legislation was based on a patchwork of laws enacted in the last years of the Soviet Union (notably, the 1990 laws on personal and corporate income taxes),
654-580: A decrease in the VAT rate to 12 percent by 2010; Putin's allies Sergey Chemezov and Minister of Economics Elvira Nabiullina support this proposal. Minister of Finance Alexey Kudrin opposed the change due to the need to finance the Pension Fund and the rearmament of Russian troops . On January 1, 2005 Russia abolished the tax on advertising—the last remaining provision from the early 1990s. The government slowly but regularly increases excise taxes on alcohol , tobacco , gasoline and motor oil;
763-515: A flat UST was initiated in July 2008 by INSOR , Dmitry Medvedev 's think tank and further detailed in Putin's proposals made October 1, 2008. Workplace accident insurance, enacted later, is not part of UST or the Tax Code. Each employer must contribute to group accident insurance. The rate varies between 0.2 percent and 8.5 percent, depending on the type of business. The rate for trading companies
872-483: A formula with V standing for the nucleus (vowel) and C for each consonant, the maximal structure can be described as follows: (C)(C)(C)(C)V(C)(C)(C)(C) Government of Russia The government of Russia ( Russian : Правительство Российской Федерации , romanized : Pravitelstvo Rossiyskoy Federatsii ) is the federal executive body of state power of the Russian Federation . The members of
981-558: A hard or soft counterpart, and the distinction is a prominent feature of the language, which is usually shown in writing not by a change of the consonant but rather by changing the following vowel. Another important aspect is the reduction of unstressed vowels . Stress , which is often unpredictable, is not normally indicated orthographically , though an optional acute accent may be used to mark stress – such as to distinguish between homographic words (e.g. замо́к [ zamók , 'lock'] and за́мок [ zámok , 'castle']), or to indicate
1090-484: A language that "belongs to the European cultural space". The financing of Russian-language content by the state will cease, which the concept says create a "unified information space". However, one inevitable consequence would be the closure of public media broadcasts in Russian on LTV and Latvian Radio, as well as the closure of LSM's Russian-language service. In Lithuania , Russian has no official or legal status, but
1199-588: A lesser extent the languages to the south and the east: Uralic , Turkic , Persian , Arabic , and Hebrew . According to the Defense Language Institute in Monterey, California , Russian is classified as a level III language in terms of learning difficulty for native English speakers, requiring approximately 1,100 hours of immersion instruction to achieve intermediate fluency. Feudal divisions and conflicts created obstacles between
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#17327943736921308-494: A life), and education and medical expenses. Deductions require documentation and are subject to limitations. Tax returns are mandatory for registered entrepreneurs and professionals (lawyers, notaries , etc.), sellers of personal assets and recipients of other income. Out of 10.4 million registered residents of Moscow, only 94 thousand filed tax 2006 returns and 105 thousand filed for 2007. State pensions and alimony are normally not taxable, as well as bank interest (unless it exceeds
1417-460: A major source of fraud, while law-abiding exporters have to resort to court action to get the refund. VAT exemption extends to targeted companies in medicine, pharmaceutical industry , education, public housing and transportation; to private homes and apartments; to traditional banking and insurance services; to sales of exclusive copyright on software , integrated circuit topologies and similar high technology contracts. VAT ineligibility
1526-622: A minority language under the Framework Convention for the Protection of National Minorities . 30% of the population was fluent in Russian in 2006, and 2% used it as the main language with family, friends, or at work. In Azerbaijan , Russian has no official status, but is a lingua franca of the country. 26% of the population was fluent in Russian in 2006, and 5% used it as the main language with family, friends, or at work. In Georgia , Russian has no official status, but it
1635-526: A qualitatively new entity can be said to emerge—the general language of the working class... capitalism has the tendency of creating the general urban language of a given society. In 2010, there were 259.8 million speakers of Russian in the world: in Russia – 137.5 million, in the CIS and Baltic countries – 93.7 million, in Eastern Europe – 12.9 million, Western Europe – 7.3 million, Asia – 2.7 million, in
1744-495: A separate layer of tax environment that augments the Code. Double taxation of dividends is completely eliminated when a Russian shareholder owns at least 50 percent of Russian or foreign subsidiary paying dividends (excluding foreign entities located in tax haven jurisdictions) for at least 365 days and the investment is worth more than 500 million roubles. All other dividends received by Russian shareholders are subject to 13 percent tax, up from 9% before 2015. Excise tax
1853-424: A special procedure for defining the elements of taxation. These types of taxes shall be classified as special tax regimes : Distinction between federal , regional and local taxes depends on the level of legislature that is entitled to establish rates for that kind of tax. Federal rates are explicitly set by the Tax Code; regional tax rates are limited by the Code but set by regional laws. Federal taxes such as
1962-588: A typical cigarette pack will reach 15–30 percent, which is less than its European counterpart. Since 2007, cigarettes have been taxed based on a percentage of manufacturers' suggested retail price (MSRP). This approach made MSRP mandatory and quickly led to government-induced retail price fixing . Unified social tax ( UST ) is accrued on all employer-to-employee payments which are deductible for profit tax purposes; non-deductible payments like dividends or charity are not subject to UST. Pensions, severance pay , and travel expenses are not taxable. The schedule
2071-402: A unified social tax (UST). In 2001 collection of personal income tax increased by 26 percent (adjusted for inflation ). Tax compliance improved; an estimated one third of previously untaxed jobs were added to the tax rolls, although economists cannot separate the effects of tax rates from those of general economic recovery and improved law enforcement. A commitment to abolish sales-based taxes
2180-409: Is 0.2 percent and for transportation companies 0.7 percent. Personal income tax is levied individually normally at 13 percent. There is no joint filing . Employers withhold income taxes, thus the taxpayers whose only taxable income was paid by employer do not need to file a tax return—except to claim a refund for itemized deductions . The most important deductions are for home purchase (once
2289-539: Is Belarusian, among ethnic Belarusians this share is 28.5%; the highest share of those who speak Belarusian at home is among ethnic Poles — 46.0%. In Estonia , Russian is spoken by 29.6% of the population, according to a 2011 estimate from the World Factbook, and is officially considered a foreign language. School education in the Russian language is a very contentious point in Estonian politics, and in 2022,
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#17327943736922398-481: Is a co-official language per article 5 of the Constitution of Kyrgyzstan . The 2009 census states that 482,200 people speak Russian as a native language, or 8.99% of the population. Additionally, 1,854,700 residents of Kyrgyzstan aged 15 and above fluently speak Russian as a second language, or 49.6% of the population in the age group. In Tajikistan , Russian is the language of inter-ethnic communication under
2507-401: Is a high degree of mutual intelligibility between Russian, Belarusian and Ukrainian , and a moderate degree of it in all modern Slavic languages, at least at the conversational level. Russian is written using a Cyrillic alphabet. The Russian alphabet consists of 33 letters. The following table gives their forms, along with IPA values for each letter's typical sound: Older letters of
2616-610: Is a post-posed definite article -to , -ta , -te similar to that existing in Bulgarian and Macedonian. In the Southern Russian dialects , instances of unstressed /e/ and /a/ following palatalized consonants and preceding a stressed syllable are not reduced to [ɪ] (as occurs in the Moscow dialect), being instead pronounced [a] in such positions (e.g. несл и is pronounced [nʲaˈslʲi] , not [nʲɪsˈlʲi] ) – this
2725-578: Is a very common charge by tax authorities. An April 2004 ruling by the Constitutional Court of Russia that increased corporate tax liabilities was revoked by Supreme Arbitrage Court in December 2004. The Federal Tax Service resolved the same case one year later. Tax on mineral extraction is the second largest source of federal revenue regulated by the Code; most of it is paid by oil companies. Tax rates for oil (per metric ton) are set by
2834-605: Is an East Slavic language belonging to the Balto-Slavic branch of the Indo-European language family . It is one of the four extant East Slavic languages, and is the native language of the Russians . It was the de facto and de jure official language of the former Soviet Union . Russian has remained an official language of the Russian Federation , Belarus , Kazakhstan , Kyrgyzstan , and Tajikistan , and
2943-488: Is being used less frequently by Russian-speaking typists in favor of the extension of Unicode character encoding , which fully incorporates the Russian alphabet. Free programs are available offering this Unicode extension, which allow users to type Russian characters, even on Western 'QWERTY' keyboards. The Russian language was first introduced to computing after the M-1 , and MESM models were produced in 1951. According to
3052-433: Is calculated as the difference of VAT on sales (at the earliest of cash receipt or shipment of goods on credit) and input VAT on accrued costs. VAT paid to suppliers that has not yet materialized into services or goods cannot be credited against current tax liability. VAT paid to suppliers on export sales is refunded in full if the seller receives payment for exports within 6 months of shipment. Refund of export VAT has become
3161-624: Is called yakanye ( яканье ). Consonants include a fricative /ɣ/ , a semivowel /w⁓u̯/ and /x⁓xv⁓xw/ , whereas the Standard and Northern dialects have the consonants /ɡ/ , /v/ , and final /l/ and /f/ , respectively. The morphology features a palatalized final /tʲ/ in 3rd person forms of verbs (this is unpalatalized in the Standard and Northern dialects). During the Proto-Slavic (Common Slavic) times all Slavs spoke one mutually intelligible language or group of dialects. There
3270-623: Is explicitly authorized by the Code but exists as a standalone law. The Government of Russia presented the first official draft of Part One to the State Duma in February 1996, four months prior to the 1996 presidential election ; Part Two was presented in April 1997. Deputy Minister of Finance Sergey Shatalov promoted the bill. After more than a year of refinements, the Duma passed the bill in
3379-403: Is levied on manufacturers of raw and refined alcohol , alcoholic drinks stronger than 1.5 percent by volume, including beer ; gasoline and diesel fuel , motor oils; passenger cars and motorcycles with engines in excess of 150 h.p. ; tobacco products. The Code specifies strict licensing rules for oil refineries and alcohol distillers . Rates increased until 2010; by 2010, excise taxes of
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3488-573: Is more spoken than English. Sizable Russian-speaking communities also exist in North America, especially in large urban centers of the US and Canada, such as New York City , Philadelphia , Boston , Los Angeles , Nashville , San Francisco , Seattle , Spokane , Toronto , Calgary , Baltimore , Miami , Portland , Chicago , Denver , and Cleveland . In a number of locations they issue their own newspapers, and live in ethnic enclaves (especially
3597-534: Is non-refundable and compulsory, obtained by transferring their monetary resources. The purpose of taxation is to fund governmental and municipal activities, leveraging rights of ownership, economic jurisdiction, or operational management. Whereas a term levy could be understood as a mandatory payment required from both organizations and individuals. It is a prerequisite for state authorities and local government bodies to perform specific legally significant actions, such as granting rights or issuing permits (licenses) to
3706-564: Is odd") – чу́дно ( chúdno – "this is marvellous"), молоде́ц ( molodéts – "well done!") – мо́лодец ( mólodets – "fine young man"), узна́ю ( uznáyu – "I shall learn it") – узнаю́ ( uznayú – "I recognize it"), отреза́ть ( otrezát – "to be cutting") – отре́зать ( otrézat – "to have cut"); to indicate the proper pronunciation of uncommon words, especially personal and family names, like афе́ра ( aféra , "scandal, affair"), гу́ру ( gúru , "guru"), Гарси́я ( García ), Оле́ша ( Olésha ), Фе́рми ( Fermi ), and to show which
3815-402: Is recognized as a minority language under the Framework Convention for the Protection of National Minorities . Russian is the language of 9% of the population according to the World Factbook. Ethnologue cites Russian as the country's de facto working language. In China , Russian has no official status, but it is spoken by the small Russian communities in the northeastern Heilongjiang and
3924-471: Is regressive: annual income up to 280,000 roubles is taxed at 26 percent; marginal rate for income above 600,000 roubles is 2 percent. Rates in agriculture and in special high technology parks are lower. Note that a significant part of mandatory contributions to Pension Fund is not included in UST. Pension Fund deficits have caused calls to increase UST rates or switch from regressive to flat rates. A proposal for
4033-569: Is sometimes considered to have played a significant role in the formation of modern Russian. Also, Russian has notable lexical similarities with Bulgarian due to a common Church Slavonic influence on both languages, but because of later interaction in the 19th and 20th centuries, Bulgarian grammar differs markedly from Russian. Over the course of centuries, the vocabulary and literary style of Russian have also been influenced by Western and Central European languages such as Greek, Latin , Polish , Dutch , German, French, Italian, and English, and to
4142-585: Is spoken by 14.2% of the population according to an undated estimate from the World Factbook. In 2005, Russian was the most widely taught foreign language in Mongolia, and was compulsory in Year 7 onward as a second foreign language in 2006. Around 1.5 million Israelis spoke Russian as of 2017. The Israeli press and websites regularly publish material in Russian and there are Russian newspapers, television stations, schools, and social media outlets based in
4251-677: Is still commonly used as a lingua franca in Ukraine , Moldova , the Caucasus , Central Asia , and to a lesser extent in the Baltic states and Israel . Russian has over 258 million total speakers worldwide. It is the most spoken native language in Europe , the most spoken Slavic language , as well as the most geographically widespread language of Eurasia . It is the world's seventh-most spoken language by number of native speakers , and
4360-568: Is the primary tax law for the Russian Federation . The Code was created, adopted and implemented in three stages. The first part, enacted July 31, 1998, also referred to as the General Part , regulates relationships among taxpayers, tax agents, tax-collecting authorities and legislators, tax audit procedures, resolution of disputes, and enforcement of law. The second part, enacted on August 5, 2001, defines specific taxes, rates, payment schedules, and detailed procedures for tax calculations. It
4469-518: Is the stressed word in a sentence, for example Ты́ съел печенье? ( Tý syel pechenye? – "Was it you who ate the cookie?") – Ты съе́л печенье? ( Ty syél pechenye? – "Did you eat the cookie?) – Ты съел пече́нье? ( Ty syel pechénye? "Was it the cookie you ate?"). Stress marks are mandatory in lexical dictionaries and books for children or Russian learners. The Russian syllable structure can be quite complex, with both initial and final consonant clusters of up to four consecutive sounds. Using
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4578-399: Is the subject of the 6th chapter of the Constitution of the Russian Federation . According to the constitution, the government of the Russian Federation must: The government issues its acts in the way of decisions (Постановления) and orders (Распоряжения). These must not contradict the constitution , federal constitutional laws, federal laws , and Presidential decrees , and are signed by
4687-641: The 1978 constitution , the President of Russia was the head of the executive branch and headed the Council of Ministers of Russia . According to the current 1993 constitution, the president is not a part of the government of Russia, which exercises executive power. However, the president appoints the prime minister. The large body was preceded by the government of the Soviet Union . The government's structure has undergone several significant changes since
4796-399: The 2011 Lithuanian census , Russian was the native language for 7.2% of the population. In Moldova , Russian was considered to be the language of interethnic communication under a Soviet-era law. On 21 January 2021, the Constitutional Court of Moldova declared the law unconstitutional and deprived Russian of the status of the language of interethnic communication. 50% of the population
4905-1000: The Apollo–Soyuz mission, which first flew in 1975. In March 2013, Russian was found to be the second-most used language on websites after English. Russian was the language of 5.9% of all websites, slightly ahead of German and far behind English (54.7%). Russian was used not only on 89.8% of .ru sites, but also on 88.7% of sites with the former Soviet Union domain .su . Websites in former Soviet Union member states also used high levels of Russian: 79.0% in Ukraine, 86.9% in Belarus, 84.0% in Kazakhstan, 79.6% in Uzbekistan, 75.9% in Kyrgyzstan and 81.8% in Tajikistan. However, Russian
5014-413: The Constitution of Tajikistan and is permitted in official documentation. 28% of the population was fluent in Russian in 2006, and 7% used it as the main language with family, friends or at work. The World Factbook notes that Russian is widely used in government and business. In Turkmenistan , Russian lost its status as the official lingua franca in 1996. Among 12% of the population who grew up in
5123-584: The Ukrainian language in more than 30 spheres of public life: in particular in public administration , media, education, science, culture, advertising, services . The law does not regulate private communication. A poll conducted in March 2022 by RATING in the territory controlled by Ukraine found that 83% of the respondents believe that Ukrainian should be the only state language of Ukraine. This opinion dominates in all macro-regions, age and language groups. On
5232-721: The United States Census , in 2007 Russian was the primary language spoken in the homes of over 850,000 individuals living in the United States. Russian is one of the official languages (or has similar status and interpretation must be provided into Russian) of the following: The Russian language is also one of two official languages aboard the International Space Station – NASA astronauts who serve alongside Russian cosmonauts usually take Russian language courses. This practice goes back to
5341-439: The refinancing rate set by Central Bank of Russia ). Capital gains from asset sales are taxable only if the seller owned the asset for less than 3 years. A special tax rate of 35 percent applies to lottery and gambling wins and excess of bank interest received over the threshold interest computed using refinancing rate. Interest rates are usually below the threshold, making interest tax free. Russian language Russian
5450-546: The 1991 law "On the framework of the tax system in the Russian Federation" and subsequent federal, regional and local laws and executive decrees; the underlying Soviet rules of accounting and business practices remained largely unchanged. Taxation in 1992–1998 was substantially decentralized: regional and local authorities were entitled to invent their own taxes, or could, on the contrary, create tax havens for " domestic off-shores ". In his February, 1995 presidential address Boris Yeltsin proposed to re-centralize and streamline
5559-519: The 20th century, Russian was a mandatory language taught in the schools of the members of the old Warsaw Pact and in other countries that used to be satellites of the USSR. According to the Eurobarometer 2005 survey, fluency in Russian remains fairly high (20–40%) in some countries, in particular former Warsaw Pact countries. In Armenia , Russian has no official status, but it is recognized as
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#17327943736925668-471: The Belarusian society the Russian language prevails, so according to the 2019 census 6,718,557 people (71.4% of the total population) stated that they speak Russian at home, for ethnic Belarusians this share is 61.4%, for Russians — 97.2%, for Ukrainians — 89.0%, for Poles — 52.4%, and for Jews — 96.6%; 2,447,764 people (26.0% of the total population) stated that the language they usually speak at home
5777-513: The Code as a fixed percentage of their market value (from 3.8 percent for potassium salts to 17.5 percent for gas condensate ) or, in case of natural gas, at a fixed amount per unit volume. The tax is paid monthly based on physically extracted tonnage, not sales. A related but separate Water tax is paid by organizations physically extracting surface or subterranean fresh water, as well as by hydroelectric powerplants and timber rafting loggers. From 1 January 2024 exported crude and processed oil
5886-803: The Code by decree if the Duma failed to quickly enact it. On July 16, 1998 the State Duma discarded budget-balancing proposals, but approved the third, and final, hearing on Part One; the next day it was stamped by the Federation Council and finally signed into law by the President on July 31, 1998 (to become effective on January 1, 1999 with certain exclusions). It was officially published in Rossiyskaya Gazeta on August 6. Anti-crisis actions failed, and on August 17, 1998 Russia defaulted on its government bonds . While Part One
5995-678: The Code dealing with corporate profits—was enacted in August 2001 (effective January 1, 2002). The tax rate was decreased to 24 percent for all taxpayers. Dividend taxation decreased to 6 percent (15 percent for non-residents). At the same time, the Code abolished tax breaks, broadening the tax base. Chapter 25 also instituted a special set of accounting rules for profit tax purposes; businesses could choose either to harmonize their statutory and tax accounting or maintain two sets of books. Gaps between statutory and tax accounting persisted, precluding complete harmonization. In December 2001 legislators created
6104-532: The Great and developed from the Moscow ( Middle or Central Russian ) dialect substratum under the influence of some of the previous century's Russian chancery language. Prior to the Bolshevik Revolution , the spoken form of the Russian language was that of the nobility and the urban bourgeoisie. Russian peasants, the great majority of the population, continued to speak in their own dialects. However,
6213-590: The Institute of Russian Language of the Russian Academy of Sciences, an optional acute accent ( знак ударения ) may, and sometimes should, be used to mark stress . For example, it is used to distinguish between otherwise identical words, especially when context does not make it obvious: замо́к ( zamók – "lock") – за́мок ( zámok – "castle"), сто́ящий ( stóyashchy – "worthwhile") – стоя́щий ( stoyáshchy – "standing"), чудно́ ( chudnó – "this
6322-526: The Middle East and North Africa – 1.3 million, Sub-Saharan Africa – 0.1 million, Latin America – 0.2 million, U.S., Canada , Australia, and New Zealand – 4.1 million speakers. Therefore, the Russian language is the seventh-largest in the world by the number of speakers , after English, Mandarin, Hindi -Urdu, Spanish, French, Arabic, and Portuguese. Russian is one of the six official languages of
6431-480: The President, at the same time incorporating ideas from the competing drafts. On April 16, 1998 the Duma finally chose the Government draft over the alternatives with a 312 to 18 vote. Enactment of the Code was hastened by the imminent 1998 Russian financial crisis . Sergei Kiriyenko , appointed Prime Minister in April 1998, included the Code in the government's anti-crisis package. Yeltsin threatened to impose
6540-463: The Prime Minister. Later that year, Yeltsin resigned from the presidency, and Putin took over as the acting president. In its first round, Putin won the 2000 Russian presidential election , gaining 53.44% of the vote. The most recent change took place on 14 May 2024, when President Vladimir Putin signed a presidential decree on forming Mikhail Mishustin's Second Cabinet . The Government
6649-471: The Russian Federation emerged from 1991 to 1992. In the initial years, many government bodies, primarily the different ministries, underwent massive reorganization as the old Soviet governing networks were adapted to the new state. Many reshuffles and renamings occurred. On 28 November 1991, the President of the RSFSR Boris Yeltsin signed presidential decree No.242 "On the reorganization of
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#17327943736926758-807: The Russian alphabet include ⟨ ѣ ⟩ , which merged to ⟨ е ⟩ ( /je/ or /ʲe/ ); ⟨ і ⟩ and ⟨ ѵ ⟩ , which both merged to ⟨ и ⟩ ( /i/ ); ⟨ ѳ ⟩ , which merged to ⟨ ф ⟩ ( /f/ ); ⟨ ѫ ⟩ , which merged to ⟨ у ⟩ ( /u/ ); ⟨ ѭ ⟩ , which merged to ⟨ ю ⟩ ( /ju/ or /ʲu/ ); and ⟨ ѧ ⟩ and ⟨ ѩ ⟩ , which later were graphically reshaped into ⟨ я ⟩ and merged phonetically to /ja/ or /ʲa/ . While these older letters have been abandoned at one time or another, they may be used in this and related articles. The yers ⟨ ъ ⟩ and ⟨ ь ⟩ originally indicated
6867-458: The Russian principalities before and especially during Mongol rule. This strengthened dialectal differences, and for a while, prevented the emergence of a standardized national language. The formation of the unified and centralized Russian state in the 15th and 16th centuries, and the gradual re-emergence of a common political, economic, and cultural space created the need for a common standard language. The initial impulse for standardization came from
6976-458: The Soviet era can speak Russian, other generations of citizens that do not have any knowledge of Russian. Primary and secondary education by Russian is almost non-existent. In Uzbekistan , Russian is the language of inter-ethnic communication. It has some official roles, being permitted in official documentation and is the lingua franca of the country and the language of the elite. Russian
7085-467: The United Nations. Education in Russian is still a popular choice for both Russian as a second language (RSL) and native speakers in Russia, and in many former Soviet republics. Russian is still seen as an important language for children to learn in most of the former Soviet republics. In Belarus , Russian is a second state language alongside Belarusian per the Constitution of Belarus . 77% of
7194-403: The broader sense of expanding the use of Russian alongside or in favour of other languages. The current standard form of Russian is generally regarded as the modern Russian literary language ( современный русский литературный язык – "sovremenny russky literaturny yazyk"). It arose at the beginning of the 18th century with the modernization reforms of the Russian state under the rule of Peter
7303-411: The call to curtail "new techniques" of tax evasion and "regional self-financing". He stated that the forthcoming enactment of the Code was only a start, that the government-sponsored draft was incomplete and that the proposed rates were excessive. The only tax law enacted in this period and still effective in 2008 is the individual property tax (enacted in 1991, with amendments). Individual property tax
7412-572: The country. There is an Israeli TV channel mainly broadcasting in Russian with Israel Plus . See also Russian language in Israel . Russian is also spoken as a second language by a small number of people in Afghanistan . In Vietnam , Russian has been added in the elementary curriculum along with Chinese and Japanese and were named as "first foreign languages" for Vietnamese students to learn, on equal footing with English. The Russian language
7521-612: The current Code provides a detailed plan for raising the rates until 2010 fiscal year. In the wake of the 2008 Russian financial crisis , September 18, 2008, the Russian Ministry of Finance declared short-term tax changes: As it is going to be discussed in the upcoming paragraphs, it is needed to define clearly the word tax and levy . According to the Russian Tax Code, a tax is a mandatory payment collected from both organizations and individuals. This payment
7630-413: The factory and the industrial plant their local peasant dialects with their phonetics, grammar, and vocabulary, and the very process of recruiting workers from peasants and the mobility of the worker population generate another process: the liquidation of peasant inheritance by way of leveling the particulars of local dialects. On the ruins of peasant multilingual, in the context of developing heavy industry,
7739-456: The final reading amendments that state that all schools and kindergartens in the country are to transition to education in Latvian . From 2025, all children will be taught in Latvian only. On 28 September 2023, Latvian deputies approved The National Security Concept, according to which from 1 January 2026, all content created by Latvian public media (including LSM ) should be only in Latvian or
7848-421: The first hearing (due process requires three stages, or hearings) on July 19, 1997. In June–October the Duma accumulated over 4,500 proposed amendments to the bill, making further progress impractical. In October 1997 the Duma and Government clashed over the federal budget for 1998 fiscal year , and the Government recalled the bill to appease its adversaries. When this stage ended, the Duma refused to come back to
7957-415: The framework established by the Code. Taxes 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 corporations, who themselves are mostly state owned. In 2006
8066-631: The generation of immigrants who started arriving in the early 1960s). Only about 25% of them are ethnic Russians, however. Before the dissolution of the Soviet Union , the overwhelming majority of Russophones in Brighton Beach, Brooklyn in New York City were Russian-speaking Jews. Afterward, the influx from the countries of the former Soviet Union changed the statistics somewhat, with ethnic Russians and Ukrainians immigrating along with some more Russian Jews and Central Asians. According to
8175-410: The government are the prime minister , the deputy prime ministers , and the federal ministers. It has its legal basis in the Constitution of the Russian Federation and the federal constitutional law "On the Government of the Russian Federation". The Apparatus of the Government of Russia is a governmental body which administrates the activities of the government. According to the 1991 amendment to
8284-655: The government bodies of the RSFSR". Yeltsin officially declared the end of the Soviet Union and became the President of the Russian Federation. Yeltsin was a reformer and promised Western-styled democracy. The new Russian Constitution was adopted in 1993. It gained legitimacy through its bicameral legislature, an independent judiciary, the position of the president and the prime minister, and democratic features. These democratic features included competitive multi-party elections, separation of powers, federalism, and protection of civil liberties. In 1999, Yeltsin appointed Vladimir Putin
8393-480: The government bureaucracy for the lack of a reliable tool of communication in administrative, legal, and judicial affairs became an obvious practical problem. The earliest attempts at standardizing Russian were made based on the so-called Moscow official or chancery language, during the 15th to 17th centuries. Since then, the trend of language policy in Russia has been standardization in both the restricted sense of reducing dialectical barriers between ethnic Russians, and
8502-554: The government; its formula refers to world market prices (same for all domestic producers) and a "depletion factor", specific to each oil field. The latter has been regularly criticized as a source of corruption and unfair competitive advantage. New developments may be exempt for a time, companies extracting nickel, copper, and platinum-group metals in the Krasnoyarsk region were given a rate set at zero from 1 January 2026 to 1 January 2038. Rates for other mineral resources are set in
8611-660: The land's cadastral plot which is calculated by a special formula) and vehicle tax (which is linked to the vehicle's engine power). Most small businesses are eligible for simplified taxation and can choose one of the following taxes: income tax (6 percent) or profits tax (35 percent) or unified agricultural tax (6 percent, farmers only) or tax on imputed income (calculated by a special formula, certain companies only). Corporate taxes for medium and large businesses include profits tax (20 percent), value added tax (20 percent), property tax (0-2 percent) and some other taxes like water tax and mineral tax . President Putin signed into law in 2024,
8720-439: The level of legislature that is entitled to establish rates for that kind of tax. Federal rates are explicitly set by the Tax Code; regional tax rates are limited by the Code but set by regional laws; local tax rates are established by the Tax Code and by normative legal acts of representative bodies of municipalities concerning taxes and are compulsorily payable in the territories of the relevant municipalities. Federal taxes such as
8829-524: The northwestern Xinjiang Uyghur Autonomous Region . Russian was also the main foreign language taught in school in China between 1949 and 1964. In Kazakhstan , Russian is not a state language, but according to article 7 of the Constitution of Kazakhstan its usage enjoys equal status to that of the Kazakh language in state and local administration. The 2009 census reported that 10,309,500 people, or 84.8% of
8938-483: The old bill; Yury Luzhkov , major opponent of centralized tax collection, declared that "the tax code is already dead. It stinks". The Duma restarted the process, inviting competing drafts to be filed by January 31, 1998. By the deadline the Duma had received ten alternatives, as well as the new government version; this time sponsored by Minister of Finance Mikhail Zadornov and his deputy Mikhail Motorin . They made it clear that any alternative draft would face veto by
9047-515: The other hand, before the war, almost a quarter of Ukrainians were in favour of granting Russian the status of the state language, while after the beginning of Russia's invasion the support for the idea dropped to just 7%. In peacetime, the idea of raising the status of Russian was traditionally supported by residents of the south and east . But even in these regions, only a third of the respondents were in favour, and after Russia's full-scale invasion , their number dropped by almost half. According to
9156-461: The other three languages in the East Slavic branch. In many places in eastern and southern Ukraine and throughout Belarus, these languages are spoken interchangeably, and in certain areas traditional bilingualism resulted in language mixtures such as Surzhyk in eastern Ukraine and Trasianka in Belarus. An East Slavic Old Novgorod dialect , although it vanished during the 15th or 16th century,
9265-446: The parliament approved a bill to close up all Russian language schools and kindergartens by the school year. The transition to only Estonian language schools and kindergartens will start in the 2024-2025 school year. In Latvia , Russian is officially considered a foreign language. 55% of the population was fluent in Russian in 2006, and 26% used it as the main language with family, friends, or at work. On 18 February 2012, Latvia held
9374-651: The payers of the levy. In Russia, these three kind of taxes and levies are established: federal, regional and local taxes. There are also three types of tax systems: progressive , regressive , and proportional . Since 2021, Russia has been using a progressive (two-tier) tax system. Russia implemented a progressive tax with rates of 13% or 15% for those earning over 5 million rubles a year. The following shall be classified as federal taxes and levies : The following shall be classified as regional taxes : The following shall be classified as local taxes : Distinction between federal , regional and local taxes depends on
9483-453: The peasants' speech was never systematically studied, as it was generally regarded by philologists as simply a source of folklore and an object of curiosity. This was acknowledged by the noted Russian dialectologist Nikolai Karinsky , who toward the end of his life wrote: "Scholars of Russian dialects mostly studied phonetics and morphology. Some scholars and collectors compiled local dictionaries. We have almost no studies of lexical material or
9592-408: The personal income tax may forwarded to regional governments; corporate profit taxes are split into federal and regional shares defined by the Code. VAT is the largest source of federal revenue (32 percent in 2008). VAT on imports (13 percent of federal revenue) is 20 percent as of January 1, 2019 (10 percent on selected foodstuffs) prior to release from the customs warehouse. VAT on domestic goods
9701-506: The personal income tax may forwarded to regional governments; corporate profit taxes are split into federal and regional shares defined by the Code. Other type of tax which is effective in Russia is special tax regime. It should be established by the Code and shall be applied in the cases and according to the procedure which are laid down in this Code and other acts of tax and levy legislation. In addition, it might provide an exemption from obligation to pay certain taxes or levies and to describe
9810-459: The population aged 15 and above, could read and write well in Russian, and understand the spoken language. In October 2023, Kazakhstan drafted a media law aimed at increasing the use of the Kazakh language over Russian, the law stipulates that the share of the state language on television and radio should increase from 50% to 70%, at a rate of 5% per year, starting in 2025. In Kyrgyzstan , Russian
9919-418: The population was fluent in Russian in 2006, and 67% used it as the main language with family, friends, or at work. According to the 2019 Belarusian census , out of 9,413,446 inhabitants of the country, 5,094,928 (54.1% of the total population) named Belarusian as their native language, with 61.2% of ethnic Belarusians and 54.5% of ethnic Poles declaring Belarusian as their native language. In everyday life in
10028-479: The pronunciation of ultra-short or reduced /ŭ/ , /ĭ/ . Because of many technical restrictions in computing and also because of the unavailability of Cyrillic keyboards abroad, Russian is often transliterated using the Latin alphabet. For example, мороз ('frost') is transliterated moroz , and мышь ('mouse'), mysh or myš' . Once commonly used by the majority of those living outside Russia, transliteration
10137-472: The proper pronunciation of uncommon words or names. Russian is an East Slavic language of the wider Indo-European family . It is a descendant of Old East Slavic , a language used in Kievan Rus' , which was a loose conglomerate of East Slavic tribes from the late 9th to the mid-13th centuries. From the point of view of spoken language , its closest relatives are Ukrainian , Belarusian , and Rusyn ,
10246-491: The respondents), while according to the 2002 census – 142.6 million people (99.2% of the respondents). In Ukraine , Russian is a significant minority language. According to estimates from Demoskop Weekly, in 2004 there were 14,400,000 native speakers of Russian in the country, and 29 million active speakers. 65% of the population was fluent in Russian in 2006, and 38% used it as the main language with family, friends, or at work. On 5 September 2017, Ukraine's Parliament passed
10355-626: The survey carried out by RATING in August 2023 in the territory controlled by Ukraine and among the refugees, almost 60% of the polled usually speak Ukrainian at home, about 30% – Ukrainian and Russian, only 9% – Russian. Since March 2022, the use of Russian in everyday life has been noticeably decreasing. For 82% of respondents, Ukrainian is their mother tongue, and for 16%, Russian is their mother tongue. IDPs and refugees living abroad are more likely to use both languages for communication or speak Russian. Nevertheless, more than 70% of IDPs and refugees consider Ukrainian to be their native language. In
10464-459: The syntax of Russian dialects." After 1917, Marxist linguists had no interest in the multiplicity of peasant dialects and regarded their language as a relic of the rapidly disappearing past that was not worthy of scholarly attention. Nakhimovsky quotes the Soviet academicians A.M Ivanov and L.P Yakubinsky, writing in 1930: The language of peasants has a motley diversity inherited from feudalism. On its way to becoming proletariat peasantry brings to
10573-516: The tax burden on oil companies exceeded 45 percent of net sales (compared to 12 percent in construction and 16.5 percent in telecommunications ). Rates for oil-related taxes and tariffs, unlike regular taxes, are set not by the Tax Code but by government decree. The Russian Ministry of Finance estimated that revenues regulated by the Tax Code accounted for 68 percent of federal revenue in 2008 fiscal year , rising to 73 percent in 2010. Individuals pay an income tax (13 percent), land tax (0.3 percent of
10682-436: The tax system through a unified Tax Code. Yeltsin declared that the Code's objective was to promote investments in manufacturing, while at the same time fully collecting taxes, and specifically demanded abolition of arbitrary tax preferences and tax evasion . He admitted that the state had no clearly formulated approaches to important taxation problems—these had to be resolved in 1995–1996. One year later, Yeltsin reiterated
10791-786: The two. Others divide the language into three groupings, Northern , Central (or Middle), and Southern , with Moscow lying in the Central region. The Northern Russian dialects and those spoken along the Volga River typically pronounce unstressed /o/ clearly, a phenomenon called okanye ( оканье ). Besides the absence of vowel reduction, some dialects have high or diphthongal /e⁓i̯ɛ/ in place of Proto-Slavic * ě and /o⁓u̯ɔ/ in stressed closed syllables (as in Ukrainian) instead of Standard Russian /e/ and /o/ , respectively. Another Northern dialectal morphological feature
10900-511: The use of the language has some presence in certain areas. A large part of the population, especially the older generations, can speak Russian as a foreign language. However, English has replaced Russian as lingua franca in Lithuania and around 80% of young people speak English as their first foreign language. In contrast to the other two Baltic states, Lithuania has a relatively small Russian-speaking minority (5.0% as of 2008). According to
11009-697: The world's ninth-most spoken language by total number of speakers . Russian is one of two official languages aboard the International Space Station , one of the six official languages of the United Nations , as well as the fourth most widely used language on the Internet . Russian is written using the Russian alphabet of the Cyrillic script ; it distinguishes between consonant phonemes with palatal secondary articulation and those without—the so-called "soft" and "hard" sounds. Almost every consonant has
11118-446: The years following enactment of Chapter 25 , and as of August, 2008 practically all business expenses are fully deductible. The Code retains a principal statement that deductible expenses must be "economically justified and properly evidenced with documents". The tax authorities manage the specifics. Taxpayers resolve disputes through court litigation; resolutions of upper-tier Arbitrage Courts, clarifying gray areas of tax accounting, form
11227-479: Was added into the MET regime as export duty fell to zero. Corporate profit tax ( CPT ) is the largest source of regional revenues. The rate for 2009 is 20 percent on pre-tax profits, 3 percent to the federal budget and 17 percent to regional budgets. The rate decreased from 24 percent effective in 2001–2008 in the wake of the 2008 Russian financial crisis . Expense deductibility limitations were gradually eliminated in
11336-405: Was first introduced in North America when Russian explorers voyaged into Alaska and claimed it for Russia during the 18th century. Although most Russian colonists left after the United States bought the land in 1867, a handful stayed and preserved the Russian language in this region to this day, although only a few elderly speakers of this unique dialect are left. In Nikolaevsk, Alaska , Russian
11445-421: Was fluent in Russian in 2006, and 19% used it as the main language with family, friends, or at work. According to the 2014 Moldovan census , Russians accounted for 4.1% of Moldova's population, 9.4% of the population declared Russian as their native language, and 14.5% said they usually spoke Russian. According to the 2010 census in Russia , Russian language skills were indicated by 138 million people (99.4% of
11554-400: Was instrumental in re-designing day-to-day relationships between taxpayers and the state, it did not address specific taxes; thus, in 1999–2000 taxpayers still paid multiple taxes with the old rates. Part Two, implemented under Vladimir Putin (enacted in August 2000, effective January 1, 2001) promulgated a flat 13 percent personal income tax rate, and replaced various social contributions with
11663-424: Was reflected in the abolition of the municipal housing tax (2000) and, eventually, the road tax and retail sales tax (2003). To offset the resulting drop in municipal revenue, Putin temporarily increased corporate profit tax rates for 2001 to 35 percent (43 percent for banks); the framework of profit taxation had yet to be redefined. The second, and probably most important, stage of Putin's tax reforms— Chapter 25 of
11772-420: Was significantly amended in 2001–2003 with additions like the new corporate profits tax section and the new simplified tax system for small business . The Code is subject to regular changes which are affected through federal laws. The Code is designed as a complete national system for federal, regional and local taxes but excludes customs tariffs . Rules and rates of regional and local taxation must conform to
11881-402: Was the sixth-most used language on the top 1,000 sites, behind English, Chinese, French, German, and Japanese. Despite leveling after 1900, especially in matters of vocabulary and phonetics, a number of dialects still exist in Russia. Some linguists divide the dialects of Russian into two primary regional groupings, "Northern" and "Southern", with Moscow lying on the zone of transition between
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