The absence of strong constitutional safeguards and basic constitutional rights, including weak legislation in a number of critical areas (e.g. taxation being one significant area of weakness), continues to hinder economic reform in Russia. In a recent study performed by the Big 4 accounting firms, Russia was ranked, in a worldwide basis, as the 103rd easiest country to pay tax (i.e. in essence, the ability to comply with the prevailing tax laws of the country).  This article sets out a litany of tax related infractions and malicious and arbitrary actions by various levels of the Russian government.  Notwithstanding massive natural resources, Russia must engage in a sweeping and comprehensive review and revision of it tax laws, if  economic recovery and expansion are its goals.

The Moscow Times – Russian Taxes for Foreigners