Assessment of the applicable tax system in PJSC "Rostelecom"

The tax system in the Russian Federation or, in other words, the tax regime is a set of taxes, fees and other payments that an economic entity engaged in business activities is required to pay to the Treasury of the state in accordance with current tax legislation. Today, there are several tax regimes for Russian individual entrepreneurs and organizations: one General and five special. Each of them has its own distinctive features. The General tax system is assigned to organizations and individual entrepreneurs automatically after their creation, except for those cases when the organization applies for one of the special regimes. In this article, using the example of Rostelecom PJSC, we will evaluate the General taxation system used by this organization.