In the slang of mid-1990s Russian businessmen, the phrase «minimum minimorum» meant an extremely low level of tax payments, taken to the absolute floor.
Etymology
The phrase is an intensified form of the Latin «minimum,» doubled up for comic effect to underscore the extreme degree of minimization.
In the context of 1995-era tax planning, «minimum minimorum» described a strategy of shrinking the taxable base by every available means. Businesspeople of the time, operating under unstable legislation and high inflation, sought to minimize their companies’ official income.
The Origin of «a Smidge»
The term «detsl» (a smidge, a hair) is a borrowing from prison slang, tracing back to the French word «décile» (a tenth part). In criminal circles, the word denoted a minimal share of something — a tenth.
«Pay taxes a smidge» meant paying the smallest possible amount — just a tenth of what was owed.
Using prison slang in business speech was typical of the era, when the boundaries between subcultures blurred and criminal vocabulary actively seeped into the business world.
How It Worked in Practice
In practice, «minimum minimorum» was achieved through:
- Splitting a business into many small enterprises
- Using preferential tax regimes
- Underreporting turnover and profit
- Operating through affiliated entities
The Era’s Context
In 1995, Russia’s tax system was still taking shape. A multitude of taxes, high rates, and unstable legislation pushed businesspeople to look for ways to minimize their tax obligations.
The threat of being «cut off the payroll» in this context meant losing bonuses or supplemental pay for the staff responsible for bookkeeping, if tax payments exceeded the allowed minimum.
These terms reflect the specific character of mid-1990s Russian entrepreneurship, when business vocabulary was actively enriched by slang of various origins.