Quick Summary. Geographically the largest country in the world and spanning across Eastern Europe and Northern Asia, Russia is a semi-presidential republic with a civil law system. Russia’s Tax Code imposes three levels of taxation: federal, regional, and local.
Russia’s constitution was adopted in 1993 and provide for eighty five federal subjects, including oblasts, krays, republics, autonomous okrugs and oblasts, and federal cities of Moscow and Saint Petersburg.
Russia has a bicameral Federal Assembly or Federalnoye Sobraniye comprises of the Federation Council or Sovet Federatsii. Its judicial system is comprised of the Supreme Court of the Russian Federation; Constitutional Court, and subordinate courts including the Higher Arbitration Court; regional (kray) and provincial (oblast) courts; Moscow and St. Petersburg city courts; autonomous province and district courts.
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