Article 102 of the Russian Tax Code - "Tax Secrecy"
This document is part of the source library for NRGI's 2017 Resource Governance Index,
a comprehensive measure of the quality of
natural resource governance in oil, gas and mineral-rich
countries. To access the full dataset and all other index resources,
visit https://resourcegovernanceindex.org.
Data and Resources
Additional Info
| Field | Value |
|---|---|
| Sector | Oil and Gas |
| Country | Russian Federation |
| Year | 1998 |
| RGI Edition Year | 2017 |
| Topic | Mandatory payment disclosure, Open data, Revenue management, State-owned enterprises |
| Document Type | Statute |
| RGI Sub-component | State-owned enterprises |
| RGI Questions |
1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?, 1.4.2a: Does the government publicly disclose how much revenue it receives from the SOE? |
| Did this document contribute to RGI scoring? | Used for scoring |
| Are the RGI questions here tagged with law and/or practice |
Law and Practice (Both) |
| Publisher | Official Russian legislation |
| Author | |
| Source or API link | http://www.consultant.ru/document/cons_doc_LAW_19671/dacfe90c50f4f43979deae724dbcdc29317e1f38/ |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |