Template-Type: ReDIF-Article 1.0 Author-Name:Lyudmila Anisimova Author-Name-First:Lyudmila Author-Name-Last: Anisimova Author-Workplace-Name: Gaidar Institute for Economic Policy Title: THE REVIEW OF RUSSIAN REGULATORY DOCUMENTS ON TAXATION ISSUES IN DECEMBER 2015 -JANUARY 2016 Abstract: Amid fi nancial instability, the state is not recommended to increase any form of financial pressure. On the contrary, it is advisable to limit state obliga- tions, cut state expenditures and preserve reserves. However, the burden on taxpayers is not reduced or reduced insignifi cantly and only in in respect of individual groups of payers1 and some times it becomes even higher due to expansion of the mandatory payment base. Classification-JEL: E62, E65, H21, H32 Keywords: Normative Documents, Taxation Issues, Russian Economy Journal: Russian Economic Developments Year: 2016 Issue: 2 Month: February Pages: 98-108 File-URL: http://www.iep.ru/files/RePEc/gai/recdev/676Anisimova.pdf File-Format: Application/pdf Handle: RePEc:gai:recdev:676