Executive Commentary
分析了外国企业在俄罗斯经营时面临的问题，包括国家税收政策的不完善、与外国伙伴合作规则的变动、海关壁垒以及银行审批的人为延迟。
This article examines some of the factors that pose problems for foreign business enterprises operating in Russia. The author discusses some of the imperfections of the state taxation policies which can significantly alter profits. Some of the other obstacles faced by foreign businesses included dealing with the changing rules for conducting business with foreign partners, customs barriers and artificial delays in gaining bank approvals.