¹ Pogorletskii’s earlier treatments of economics and tax law include: Pogorletskii, A. I., Nalogooblozhenie dokhodov khoziaistvuiushrhikh sub’ektov: voprosy teorii i praktiki (St Petersburg: Izd-vo S.-Peterburgskogo gosudarstvennogo universiteta, 1996)Google Scholar; Pogorletskii, A. I., Ekonomika zarubezhnykh stran (St Petersburg: Izdatel’stvo Mikhailova V.A., 2000)Google Scholar; and Pogorletskii, A. I., Vneshnie faktory formirovaniia natsional’noi nalogovoi politiki (St Petersburg: Izd-vo S.-Peterburgskogo gosudarstvennogo universiteta, 2004).Google Scholar

² The tax reforms of the Russian Federation’s first decade are analyzed in Karasseva, M., Tax Laro in Russia (The Hague: Kluwer, 2000).Google Scholar Part I of the Russian Tax Code, which introduced changes in personal income tax provisions, took effect in January 1999. Tax Code of the Russian Federation. Part 1, translated by W.E. Butler (London: Simmonds and Hill Publishing, 1999). Part 2, which affected the way in which tax is levied upon commercial enterprises operating in the Russian Federation, took effect in January 2001. Polivanova-Rosenauer, T., “Review of the Corporate Income Tax Chapter of the Russian Tax Code” (2002) 42(6–7) Eur. Taxation 228.Google Scholar Supplementary provisions to Parts 1 and 2 have been issued since 2001.

³ Kashin, V.A., Obzor fiskal’noi politiki u Rossiiskoi Federatsii i za rubezhom v 2003 godu (Moscow: Izdatel'stvo ekonomiko-pravovoi literatury, 2004); and A.V. Paskachev and V.A. Kashin, Obzorfiskal'noi politiki v Rossiiskoi Federatsii i za rubezhom v 2004 godu (Moscow: Izdatel'stvo ekonomiko-pravovoi literatury, 2005).Google Scholar