Налогообложение зависит от налоговой базы.

Because Russian and English use different prepositions with this idea.

The Russian verb is зависеть, and it normally goes with от + genitive:

• зависеть от чего-то = to depend on something

So even though English uses on, Russian uses от. This is something you usually just have to memorize with the verb.

For example:

• Это зависит от цены. = It depends on the price.
• Результат зависит от времени. = The result depends on time.

Because от requires the genitive case.

The basic dictionary form is:

• налоговая база = tax base

But after от, it becomes genitive singular:

• от налоговой базы

So the sentence uses:

• Налогообложение зависит от налоговой базы.

not

• Налогообложение зависит от налоговая база.

Because in Russian, adjectives agree with the nouns they describe in gender, number, and case.

Here:

• база is a feminine singular noun
• налоговая is the adjective describing it

Since the whole phrase has to be in the genitive singular after от, both words change:

• nominative: налоговая база
• genitive: налоговой базы

So:

• налоговая → налоговой
• база → базы

It is a noun, not a verb.

More specifically, it is a neuter singular noun meaning taxation or the process/system of taxation.

You can tell it is neuter because many neuter nouns end in -ие or -ение, and this one ends in -ение:

• налогообложение

In this sentence, налогообложение is the subject.

Because the subject, налогообложение, is singular.

Russian verbs in the present tense agree with the subject in number:

• singular subject → singular verb
• plural subject → plural verb

So:

• Налогообложение зависит... = Taxation depends...
• Налоги зависят... = Taxes depend...

Since налогообложение is one thing grammatically, the verb must be singular: зависит.

The dictionary form is зависеть.

Зависит is the 3rd person singular present tense form:

• я завишу
• ты зависишь
• он / она / оно зависит
• мы зависим
• вы зависите
• они зависят

Here зависеть is used to state a general fact or relationship, which is exactly what Russian normally does in this kind of sentence.

These are related, but they are different parts of speech and meanings:

• налог = tax
• налоговый = tax-related, fiscal
• налогообложение = taxation
• налоговая база = tax base, taxable base

So in this sentence:

• налогообложение is the thing being discussed
• налоговой базы tells you what it depends on

A useful pattern is:

• noun: налог
• adjective: налоговый
• abstract noun: налогообложение

No. Russian does not have a, an, or the.

So Russian simply says:

• от налоговой базы

and English decides from context whether that means:

• from a tax base
• from the tax base

In a technical or academic sentence like this, English will often use the tax base, but Russian does not mark that with an article.

Yes. Russian word order is more flexible than English word order.

The original sentence is neutral and natural:

• Налогообложение зависит от налоговой базы.

But you could also say:

• От налоговой базы зависит налогообложение.

That version puts more emphasis on от налоговой базы.

So the basic meaning stays the same, but the focus can shift depending on word order.

The stress is:

• налогообложе́ние зави́сит от налого́вой ба́зы

A rough pronunciation guide is:

• na-la-ga-ab-la-ZHE-nie za-VEE-sit ot na-la-GO-voy BA-zy

The most important stresses to remember are:

• налогообложе́ние
• зави́сит
• налого́вой
• ба́зы

Listening to native pronunciation is especially helpful here, because long Russian words like налогообложение are easier once you hear the stress clearly.