Encyclopedia
Tax
1. A tax is a mandatory, individual non-reimbursable payment collected from organizations and individuals in the form of transferring funds belonging to them under ownership rights, operational management, or administrative control, for the purpose of financing state and (or) municipal entities' activities
Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)