On 6 October, Tax Law. The Special Part, a textbook for university students edited by Sergey Pepeliaev, was released for sale. The textbook is a continuation of the first volume of the textbook Tax Law, which was republished in 2015.

The team of contributors includes academic researchers and alumni of major Russian universities (Lomonosov Moscow State University, Moscow State Institute of International Relations (known by the Russian acronym MGIMO) and St Petersburg State University) as well as experienced practising lawyers. Among those who produced reviews of the textbook were Elena Gracheva, Head of the Financial Law Department at Kutafin Moscow State Law University and Natalia Sheveleva Head of the Department of Public and Administrative Law in the Law Faculty of Saint Petersburg State University.

The textbook is not just a rephrasing of articles of the Russian Tax Code; instead, it contains a structural exposition of the main concepts applied in the legislative regulation of all the main taxes and levies collected in Russia and abroad. Theoretical provisions are widely illustrated with examples from Russian and foreign legislation and court practice. The text is supplemented with tables, diagrams, and benchmark tests which help students to absorb the material and pay attention to the important details.

The Academic Council of the Law Faculty at Lomonosov Moscow State University recommends this textbook as a textbook for undergraduates, masters students and postgraduate students studying law.

Sergey Pepeliaev, the head of the team of contributors, attorney-at-law, PhD in Law, and Managing Partner at Pepeliaev Group, commented on the new volume: “The study of tax law is not limited only to memorising provisions of laws on taxes. It is more important to understand its logic, grasp why the legislature made a particular choice, on what this choice was based, and whether the approach may change. The mechanical application of the Tax Code’s articles is dangerous and results in mistakes. For these reasons the authors have tried to explain tax legislation, structurally (the law itself is sometimes lacking in this), to set out the main concepts, approaches, theories, and to show how they are applied in practice. I am sure that the textbook, when it is read attentively and thoughtfully, guarantees success in understanding the subtleties and intricacies of modern taxation”.

The demand for the first volume of the textbook exceeded all expectations: more than 5,000 copies have been sold in the 2 years that have passed since the book was republished in 2015. The publication was acclaimed the best textbook of 2015 based on the results of the “Traditions and Development” competition organised by the Law Faculty at Lomonosov Moscow State University. It is expected that the Special Part will enjoy at least the same success.  

You can buy a copy of Tax Law. The Special Part in the online store of Prosveschenie publishing house: https://shop.prosv.ru/nalogovoe-pravo--osobennaya-chast2462