🇷🇺 Russian Federation
Europe & Central Asia ·
10.9%
tax-to-GDP, central govt only (2024, World Bank)
2/11
enforcement powers assessed
Enforcement powers
Controlled foreign company (CFC) rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2019).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2019).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Rule 1" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 4 data points
| Is there a controlled foreign company rule in place? · Regime 1 | Yes |
| Is there a controlled foreign company rule in place? · Not applicable | Yes |
| Year of introduction of the controlled foreign company rule · Regime 1 | 2015 |
| Year of introduction of the controlled foreign company rule · Not applicable | 2015 |
Interest limitation — 9 data points
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | No |
| Financial accounting measure applied to rule · Rule 1 | Debt-to-equity |
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | No |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Is the rule applicable to related party debt? · Rule 1 | Yes |
| Type of interest limitation rule · Rule 1 | Thin cap |
| Financial ratio referenced · Rule 1 | 0.125694444 |
| Is the rule is applicable to third party debt? · Rule 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | No |
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Population per FTE | 2020 | 999.4873004 |
| Labor force per FTE | 2020 | 498.714034 |
| Corporate taxpayers per FTE in LTO/P | 2020 | 0.9345901171 |
| Active taxpayers on PIT register as percentage of Population | 2020 | 5.87566223 |
| Active taxpayers on PIT register as percentage of Labor Force | 2020 | 11.77558556 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2020 | 99.3500953 |
| CIT arrears as percentage of CIT collected | 2020 | 4.760037755 |
| PIT arrears as percentage of PIT collected | 2020 | 0.7523834999 |
| PAYE arrears as percentage of PIT collected | 2020 | 1.871462124 |
| VAT arrears as percentage of VAT collected | 2020 | 14.7209482 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2020 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2020 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2020 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2020 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2020 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2020 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2020 | — |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2020 | — |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2020 | — |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2020 | 0.9518368839 |
| Audit hit rate | 2020 | 95.40584416 |
| On-time filing rate % - CIT | 2020 | 86.315893 |
| On-time filing rate % - PIT | 2020 | — |
| On-time filing rate % - VAT | 2020 | — |
| On-time filing rate % - PAYE | 2020 | — |
| Administration pre-fills PIT returns or assessments | 2020 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2020 | 1 |
| Percentage of payments received electronically-By number of payments | 2020 | 100 |
| Percentage of payments received electronically-By value of payments | 2020 | 100 |
| Cooperative compliance approach exists for -Large taxpayers | 2020 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2020 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2020 | 0 |