Dictionary of Taxation Terms / Словарь терминов по налогообложению

The present volume contains basic terminology in the field of taxation and accounting with explanations in English and Russian together with their French and German equivalents. Taxation terminology is one of the most complicated parts of the economic domain. Furthermore, due to the difference between market driven and centrally planned economies, there exists a divergence in connotation for many taxation terms. The close connection with the European Commission's electronic

terminological data base, EURODICAUTOM, converts this dictionary into an important prestandardization work facilitating specialists of the CIS countries easy access to taxation laws and regulations applicable in the Western countries.

The St. Petersburg based Institute of Social and Economic Investigations has been in charge of the Russian part of this volume, which has been compiled, as well as the first dictionary, under co-ordination of the terminologists and computer scientists of CL Servicios Lingьнsticos S.A. in Madrid. For the creation of the basic English corpora we have also called on the expertise of highly qualified specialists from the University of Surrey and Sinclair Roche & Temperley from London.