Politics of Ukraine compete fiercely for control over the central government and the position of the president. During 1992 a number of pro-Russian political organizations in Crimea advocated secession of Crimea and annexation to Russia. During USSR times Crimea was ceded from Russia to Ukraine in 1954 by First Secretary Nikita Khrushchev to mark the 300th anniversary of the Treaty of Pereyaslav. In July 1992, the Crimean and Ukrainian parliaments determined that Crimea would remain under Ukrainian jurisdiction while retaining significant cultural and economic autonomy, thus creating the Autonomous Republic of Crimea. The Crimean peninsula—while under Ukraininan sovereignty, served as site for major
Taxation in Ukraine taxable by Individual Income Tax, there is also imposed military tax, whose tax rate is 1.5%. The rates of inheritance and gift tax in Ukraine depends on tax residency status of testate/giver and inheritor/recipient. In the case of gift tax, there are 4 options. If the recipient is a resident of Ukraine and first civil degree relative of giver, who is also resident of the country, the tax rate is 0%. If the recipient is resident and giver is resident and anyone but first civil degree relative, the tax rate is 5%. If the recipient is resident and giver is