Improving the tax legislation taking into account the requirements of the time, the interests of the national market, as well as the practice of law enforcement, last summer the Russian parliament adopted a number of federal laws that introduce serious changes to the Tax Code of the Russian Federation, including Federal Law No. 323-FZ.
crude oil, tax deduction, minimum tax base, tax support measures, sanctions pressure
1. Federal'nyy zakon ot 14.07.2022 № 323-FZ «O vnesenii izmeneniy v chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federacii».