Analyse
Mishustin’s address to the Federal Assembly in February 2021 explicitly emphasized **predictability** and **business/citizen comfort** as tax policy priorities ([Kremlin transcript](http://kremlin.ru)). Post-2021, Russia introduced measures like **progressive personal income tax rates (2021)**, **digital tax tools for SMEs**, and **extended tax amnesties**, reflecting a focus on simplification and stability. While 'comfortable' is open to interpretation, the **direction of reform** (e.g., reduced administrative burdens, [Federal Tax Service reports](https://nalog.gov.ru)) supports the claim. The statement omits controversial elements (e.g., 2022–2023 wartime tax hikes), but these were not foreseeable in early 2021.
Achtergrond
Russia’s tax system has undergone incremental liberalization since the 2010s, aiming to balance revenue needs with business growth. Mishustin, a technocrat with a background in tax administration (former Federal Tax Service head), prioritized digitalization and reduced compliance costs. His 2021 address followed **2020’s ‘tax maneuver’** (shifting oil/gas tax burdens) and preceded **2022’s economic shocks**, which later strained these goals.
Samenvatting verdict
Mishustin’s 2021 statement aligns with documented Russian tax policy goals and subsequent reforms, though 'comfortable' is subjective.