在经济全球化背景下,税收话语权与国家税收权益最大化处于连锁链条的两端,主权国家要最大限度地争取本国税收权益,必须着力扩大国际税收话语权。近年来,俄罗斯积极融入国际经济体系,着力谋求扩大国际话语权。关注俄罗斯税收话语权的扩大路径,对于全面了解俄罗斯近年来经济、税收体系的发展具有重要意义,亦对同为金砖国家的中国具有参考价值。一、税收话语权的扩大路径扩大税收话语权,需要首先厘清税收话语权与哪些因素相关 Under the background of economic globalization, maximization of tax discourse right and state tax rights and interests are at both ends of the chain. Sovereign countries must strive to maximize their own tax rights and interests and must strive to expand the international tax discourse power. In recent years, Russia has actively integrated itself into the international economic system and made every effort to seek to expand its international voice. Paying attention to the expanding route of Russian tax discourse is of great significance for a comprehensive understanding of Russia’s economic and tax system development in recent years and a reference value for China as a BRICS country. First, to expand the tax discourse right to expand tax discourse right, we must first clarify the tax discourse rights and what factors