Russia introduced a flat 13 percent personal income tax rate, replacing the three tiered, 12, 20 and 30 percent previous rates (as detailed in Ivanova, Keen and Klemm, 2005).
俄罗斯推出统一为13%的个人所得税税率，以取代之前12%、20%和30%的三级税率（详情见Ivanova, Keen and Klemm, 2005）。