This is the 13443rd most frequent Russian word.
налогообложение
Taxation.
Here, 'налогообложение' is used as a noun referring to the taxation system or process.
В России налогообложение регулируется Федеральной налоговой службой.
In Russia, taxation is regulated by the Federal Tax Service.
In this sentence, 'налогообложение' represents an abstract concept describing the difficulties small businesses face with the tax system.
Для малого бизнеса налогообложение часто является сложной задачей.
Taxation is often a challenging task for small businesses.
Here, 'налогообложение' refers to the study topic, focusing on taxation principles within an academic context.