Stability and Reasonable Predictability of Russian Tax Legislation: Legal Mechanisms and Enforcement Issues

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Russian tax legislation exhibits both stability and predictability, though implementation of mechanisms faces challenges.
Transitional periods and stabilization clauses exist but often lack uniform criteria or scope, affecting taxpayer trust.
Utilizing comparative law, the research highlights legal constructs and evaluates their effectiveness in ensuring stability.
The findings suggest the need for clear criteria on retrospective amendments and minimum transition periods for changes.

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This inquiry uncovers legal mechanisms enhancing tax predictability in Russia, suggesting improvements.

Alina Dmitrievna Khokhlova (2025) studied this question.

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